Proportional Income - Agreement with Germany

Proportional income

Article 8 of the Agreement with Germany provides that only a proportion of any German benefit is assessed as income. This concessional treatment only applies when the person's Australian benefit is calculated at a proportional rate, see See for the general method of working out proportional income.

Act reference: SS(IntAgree)Act Schedule 14 Germany

Policy reference: SS Guide Outside Australia - Agreement with Germany, Calculating proportional income under agreements

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