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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Australia: Superannuation funds

Certain Australian income of United Kingdom superannuation funds is exempt from Australian tax under the provisions of Australian domestic law.

Any enquiry on the subject should be referred to the Pension Schemes Office which will, where appropriate, give a certificate for production to the Australian authorities of the United Kingdom status of the fund seeking the relief.