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If your parents are Australia Citizens, then yes, the Chinese Pension is taxable in Australia.
If your parents are just PR, then No, the chinese Pension is not taxable in Australia,
Reason:
1. A taxpayer who is an Australian resident for income tax purposes is liable to Australian tax on worldwide income, regardless of where that income is derived. However, this will generally be overridden by the provisions of the Double Tax Agreements.
2. The Double Tax Agreement between China and Australia is contained in Schedule 28 to the Agreements Act. Articles 18 and 19 of the Chinese Agreement provide guidelines regarding the tax implication of Chinese pensions receiving by Australian residents.
3. Article 18 provides that subject to paragraph (2) of Article 19, a Chinese pension which is paid to a resident of Australia is subject to tax in Australia. Subparagraph (2)(a) of Article 19 applies to a Chinese government service pension which is paid to a resident of Australia so that it is subject to tax only in China.
4. However, subparagraph (2)(b) of Article 19 modifies the above application by saying that the Chinese government service pension which is paid to a resident of Australia will be subject to tax in Australia if the Australian resident is an Australian citizen.
5. Hence if your parents are permanent residents of Australia butare not citizens of Australia, then the government pension (civil division) your paretns received from the People's Republic of China is not subject to tax in Australia pursuant to paragraph (2) of Article 19 of the Chinese Agreement.
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纪念我的发小-贝贝 (2019-12-22) 小信 
发表于 2013-6-28 12:54
