Australian Tax Treaties
This agreement was not in force as at 1 January 2020.
Pensions (including government pensions) and retirement annuities paid to an individual who is a resident of a Contracting State shall be taxable only in that State. However, pensions and retirement annuities arising in a Contracting State may be taxed in that State where such income is not subject to tax in the other Contracting State.
2
The term " retirement annuity " means:
(a) in the case of Australia, a superannuation annuity payment within the meaning of the taxation laws of Australia;
(b) in the case of Samoa, a superannuation annuity payment; and
(c) any other similar periodic payment agreed upon by the competent authorities.
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