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不好意思。忘了回了 ato有回应如下
其实我还是有点云里雾里，需要大神们解释下
Hello xxxx,
We received your correspondence on 8 August 2024 regarding tax treatment of your parents’ foreign pensions in Australia.
This guidance is general in nature and is not binding on the Commissioner.
Foreign pensions and annuities
Most foreign pensions and annuities are taxable in Australia, even if tax was withheld from your payment by the country from which the payment came.
If you are an Australian resident and received income from overseas, you must show your assessable foreign income here, even if tax was taken out of the income in the foreign country.
Foreign income that is exempt from Australian tax may still be taken into account to work out the amount of tax you have to pay on your other income.
Under our tax treaties, foreign tax authorities tell us about foreign source income paid to (and the tax withheld from) Australian resident taxpayers. We use that information to check tax returns. Make sure you show your foreign income fully and correctly on your tax return.
If your foreign pension or annuity is paid from a country with which Australia has a tax treaty, you may be able to arrange to not have tax withheld from future payments from that country.
Also include any lump sum payment of your foreign pension that relates to an earlier year at this section.
Undeducted purchase price (UPP) of a foreign pension or annuity
You may be entitled to claim a deduction to reduce the taxable amount of the pension or annuity income if your pension or annuity has a UPP. Only some foreign pensions and annuities have a UPP. The UPP is the amount you contributed towards the purchase price of your pension or annuity (your personal contributions).
That part of your annual pension or annuity income which represents a return to you of your personal contributions is free from tax. This tax-free portion is called the deductible amount of the UPP, and it is usually calculated by dividing the UPP of your pension or annuity by a life expectancy factor, according to life expectancy statistics.
You will need to request a determination of the deductible amount of UPP of a foreign pension or annuity, if you want to know the deduction you can claim for UPP. This applies if you or another person contributed to the purchase price with direct contributions and receive either:
a foreign pension or annuity
a foreign pension or annuity that passes to you from the other person.
You can find further information on foreign pensions and annuities on our website ato.gov.au by typing QC 101607 into the search engine.
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回归自然 - Lake Eildon 露营小记 (2012-4-10) ranger 
从中国到澳洲，挨踢10年中国篇（全文完）－10月22日更新随笔312楼 (2009-9-7) Melbourner1978 
楼主:icesun
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