DT2661 - Particular agreements: Australia: Pensions

Important: For pensions paid from 1 July 2006 see INTM345945

Under both agreements, all pensions, including those paid in respect of governmental services, received by a person resident in one of the countries will be taxable only in that country (Article 17).

There is no provision for pension contributions paid to a scheme in one country to be allowable in the other.