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19条的标题应该是Government Service，我的理解是在澳洲工作的中国政府工作人员的养老金应该按照澳洲标志收
我的理解是根据 Australian Treaty Series 1990 No 45 section 11S 和International Tax Agreements Act 1953(Section 18& 19) 的理解, 中国公民的养老金应该不是taxable income
11S Agreement with China
这里没有提到第18条（养老金）
(2) For the purposes of the Assessment Act, income, profits or gains derived by a person who is a resident of China for the purposes of the Chinese agreement, being income, profits or gains that under Articles 6 to 8, 10 to 17 and 19 to 22 of the agreement may be taxed in Australia, are taken to be derived from sources in Australia.
（2）就评估法而言，中国居民就中国协议而言取得的收入、利润或收益，即第六条至第八条、第十条至第十七条规定的收入、利润或收益协议中的第19至22条可能在澳大利亚征税，被视为源自澳大利亚。
Article 18
Pensions
Subject to the provisions of paragraph (2) of Article 19, pensions paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in the first-mentioned State.
Article 19
Government service
2. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or local authority of that State to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a citizen or national of, that other State.
第十八条
养老金
除第十九条第二款的规定外，因过去的就业而向缔约国一方居民支付的养老金，以及根据缔约国另一方的社会保障制度向该国居民支付的款项，应仅在首先提到的国家征税。
第十九条
政府服务
2. (a) 由缔约国或该国的政治区或地方当局设立的基金支付给因向该国、该区的政治区或地方当局提供服务的个人的任何养老金，应仅在下列情况下征税：那个国家。
(b) 但是，如果该个人是该缔约国另一方的居民、公民或国民，则该养老金应仅在该另一国征税。
Australian Treaty Series 1990 No 45 连接如下
https://www.austlii.edu.au/au/ot ... 20Australia%201995-,AGREEMENT%20BETWEEN%20THE%20GOVERNMENT%20OF%20AUSTRALIA%20AND%20THE%20GOVERNMENT%20OF,RESPECT%20TO%20TAXES%20ON%20INCOME&text=This%20Agreement%20shall%20apply%20to,both%20of%20the%20Contracting%20States.
International Tax Agreements Act 1953 连接如下
https://www.legislation.gov.au/C1953A00082/latest/text
编辑不易，看明白的给加个分
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和一群优秀的人工作是什么样的感受- 聊聊四大一线的财务咨询 (2020-5-29) 紫衣 
楼主:aus2005
发表于 2019-10-7 11:33
