Australian Tax Treaties
Israeli Convention
CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE STATE OF ISRAEL FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE
CHAPTER III
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TAXATION OF INCOME
ARTICLE 17
Pensions
1.
Subject to the provisions of paragraph 2 of Article 18 (Government Service), pensions and other similar periodic remuneration paid to a resident of a Contracting State shall be taxable only in that State.
2.
Subject to the provisions of paragraph 2 of Article 18 (Government Service), lump sums arising in a Contracting State and paid to a resident of the other Contracting State from a recognised pension fund, under a retirement benefit scheme, or in consequence of retirement, invalidity, disability or death, or by way of compensation for injuries, may be taxed in the first-mentioned State.
Subject to the provisions of paragraph 2 of Article 18 (Government Service), pensions and other similar periodic remuneration paid to a resident of a Contracting State shall be taxable only in that State.
2.
Subject to the provisions of paragraph 2 of Article 18 (Government Service), lump sums arising in a Contracting State and paid to a resident of the other Contracting State from a recognised pension fund, under a retirement benefit scheme, or in consequence of retirement, invalidity, disability or death, or by way of compensation for injuries, may be taxed in the first-mentioned State.
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