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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Australia: Pensions

Important: For pensions paid from 1 July 2006 see INTM345945.

Under the agreement, 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.