Private ruling: Taxation of pension
Date of advice: 1 June 2021
Published: August 2021
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are your pension payments assessable in Australia? | A1: No. The Double Tax Agreement (DTA) between Country Z and Australia states: Pensions (including government pensions) and annuities paid to a resident of a Contracting State shall be taxable only in that State. Therefore, the Australian pensions you receive will only be taxable in Country Z.

Relevant facts and circumstances: You left the Country Z Army in 20XY. You arrived in Australia with your spouse and child in 20XY and joined the Australian Army. You were medically discharged from the Army. You returned to Country Z with your spouse. Your income includes 2 pension payments.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 995-1


This ruling applies for the following periods: