Australian Tax Treaties

Swiss Convention  

CONVENTION BETWEEN AUSTRALIA AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, WITH PROTOCOL  

SECTION 11  

11    
Ad Article 18

With respect to paragraph 2 , it is understood that in the case of payments arising in Australia, " a pension scheme " includes a retirement savings account, and a payment by the Commissioner under the Superannuation (Unclaimed Money and Lost Members) Act 1999 shall be treated as a lump sum paid under a pension scheme.