AU → VN tax

Two tax machines at once: Vietnam (183 days / abode) and Australia (Super, CGT I1, Age Pension). The DTA sits between — it does not replace either.

DTA in force

1992-12-30

Source [1992] ATS 44 footnote [1] — notes exchanged 24 & 30 Dec 1992; EIF 30 Dec 1992

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

Art 4 tie-breaker

permanent home, then centre of vital interests

Source [1992] ATS 44 Article 4 paragraph 3

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

Art 15 short-stay days

183 days

Source [1992] ATS 44 Article 15 paragraph 2(a)

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

No AU–VN SSA

no

Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page

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

Super — ceasing residency ≠ unlock

yes

Source ATO Living overseas — super remains subject to the same rules until preservation age/condition of release

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

CGT event I1 on cease residency

yes

Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT

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

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