Three recent Private Binding Rulings issued by the ATO that might be of interest to users of this forum:

1. Re the taxation of overseas source pension income by Aussie tax residents, including the question of whether tax deducted at source from the overseas pension is capable of being claimed against the tax liability in Australia:
http://www.ato.gov.au/rba/print.asp?doc=/rba/content/54895.htm

2. Re the deduction that is available in Australia for what is called the Undeducted Purchase Price of a pension:
http://www.ato.gov.au/rba/print.asp?doc=/rba/content/54787.htm

3. Re the taxation of a 410 visaholder who is considered to be a tax resident of the UK and of Australia, including a consideration of the tie breaker clauses in the UK - Australia Tax Treaty:
http://www.ato.gov.au/rba/print.asp?doc=/rba/content/54817.htm

Please note the Disclaimer at the foot of the Rulings though ... they are specific to the taxpayer who sought the Ruling. If anyone reading this wants help seeking a Ruling please contact me via my email address below.

Best regards.