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1ARTICLE 1 · Personal Scope2ARTICLE 2 · Taxes Covered3ARTICLE 3 · General Definitions4ARTICLE 4 · Residence5ARTICLE 5 · Permanent Establishment6ARTICLE 6 · Income from Real Property7ARTICLE 7 · Business Profits8ARTICLE 8 · Shipping and Air Transport9ARTICLE 9 · Associated Enterprises10ARTICLE 10 · Dividends11ARTICLE 11 · Interest12ARTICLE 12 · Royalties13ARTICLE 13 · Alienation of Property14ARTICLE 14 · Independent Personal Services15ARTICLE 15 · Dependent Personal Services16ARTICLE 16 · Limitation on Benefits17ARTICLE 17 · Entertainers18ARTICLE 18 · Pensions, Annuities, Alimony and Child Support19ARTICLE 19 · Governmental Remuneration20ARTICLE 20 · Students21ARTICLE 21 · Income Not Expressly Mentioned22ARTICLE 22 · Relief from Double Taxation23ARTICLE 23 · Non‑‑Discrimination24ARTICLE 24 · Mutual Agreement Procedure25ARTICLE 25 · Exchange of Information26ARTICLE 26 · Diplomatic and Consular Privileges27ARTICLE 27 · Miscellaneous28ARTICLE 28 · Entry into Force29ARTICLE 29 · TerminationOfficial schedule heading, note and treaty preamble · Official schedule heading, note and treaty preambleSigned closing and signatories · Signed closing and signatories

29 articles · English

Source & edition
Country pairs / Australia / United States

Australia / United States · Australia–United States 1982 convention

ARTICLE 18 · Pensions, Annuities, Alimony and Child Support

English · original source edition

Unreviewed · applicability unverifiedNamed schedule only · parent volume incomplete
Original & source
§
ARTICLE 18 Pensions, Annuities, Alimony and Child Support (1) Subject to the provisions of Article 19 (Governmental Remuneration), pensions and other similar remuneration paid to an individual who is a resident of one of the Contracting States in consideration of past employment shall be taxable only in that State. (2) Social security payments and other public pensions paid by one of the Contracting States to an individual who is a resident of the other Contracting State or a citizen of the United States shall be taxable only in the first‑‑mentioned State. (3) Annuities paid to an individual who is a resident of one of the Contracting States shall be taxable only in that State. (4) The term “pensions and other similar remuneration”, as used in this Article, means periodic payments made by reason of retirement or death, in consideration for services rendered, or by way of compensation paid after retirement for injuries received in connection with past employment. (5) The term “annuities”, as used in this Article, means stated sums paid periodically at stated times during life, or during a specified or ascertainable number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered or to be rendered). (6) Any alimony or other maintenance payments, including payments for the support of a minor child, arising in one of the Contracting States and paid to a resident of the other Contracting State, shall be taxable only in the first‑‑mentioned State.
Citation to select or copy

Australia / United States; International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2; source scope International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2; edition Official historical statutory compilation11March2010, prepared25March2010; treaty text is separate from2001protocol; article 18; English; unreviewed source text, current applicability unverified; /editions/au-us-1982-convention-bounded/en/articles/article-18/

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Source & edition

International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2

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International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2
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Official historical statutory compilation11March2010, prepared25March2010; treaty text is separate from2001protocol
Text available here
English
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