ThonExpatAU → VN

Tax

Calc

Two machines: Vietnam (183d / abode) and Australia (Super, CGT I1). The DTA sits between — it replaces neither.

DTA in force
1992-12-30
Art 4 tie-breaker
permanent home, then centre of vital interests
Art 15 short-stay days
183 days
No AU–VN SSA
no
Super — ceasing residency ≠ unlock
yes
CGT event I1 on cease residency
yes
Treaty caps (full table)
Dividends — VN source cap
10%

Source [1992] ATS 44 Article 10 paragraph 2

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Dividends — AU source cap
15%

Source [1992] ATS 44 Article 10 paragraph 2

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Interest cap
10%

Source [1992] ATS 44 Article 11 paragraph 2

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Royalty cap
10%

Source [1992] ATS 44 Article 12 paragraph 2

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Art 18 pensions
yes

Source [1992] ATS 44 Article 18 paragraph 1

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

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Australia–Vietnam tax: DTA, Super, CGT I1, Age Pension. Not a filing — a decision aid with dated cells.