Australian Tax Treaties
Subject to the provisions of paragraph 2 of Article 18 , pensions and other similar remuneration paid to a resident of a Contracting State shall be taxable only in that State.
2.
Notwithstanding the provisions of paragraph 1 , pensions and other similar remuneration paid under the social security legislation of a Contracting State, or under any public scheme organised by a Contracting State for social welfare purposes, may be taxed in that State. The provisions of this paragraph shall only apply to payments to an individual who is a national of that Contracting State.
3.
Notwithstanding the provisions of paragraph 1 , 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.
4.
Any alimony or other maintenance payment arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
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