Private ruling: Australian pension
Date of advice: 26 May 2020
Published: June 2020
Ruling period: Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023 | Year ending 30 June 2024
Date scheme commenced: 1 July 2020

Ruling: Question and answer | Is your Australian pension assessable to you while you are a foreign resident? | No. | Having considered your circumstances, it is accepted that your Australian pension is not assessable while you are a foreign resident.


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 6-5 | International Tax Agreements Act 1953


You are over 60 years of age. | You receive Australian pension income. | You are a foreign resident for tax purposes.