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olemontree(Newbie)Newbie
9 Apr 2026

Dear ATO Community,


A French tax resident (Australian tax non-resident) in France, makes personal deductible concessional contributions from pre-tax income (ITAA1997 s290-15) to an Australian super fund. The fund withholds 15% contributions tax (s295-165) per NOI notice.


French tax authorities have limited experience with Australian superannuation. If DTA confirms these contributions are not assessable income, French reporting becomes straightforward - Form 2047 transfer notation only, with no additional tax liability since pre-tax income was already declared in France.


Could the ATO Community please provide **clear "yes/no" answers with DTA references or cases?


## Scenario 1: Funded by Australian-Source Pre-Tax Income

1. Does Australia treat personal deductible concessional contributions from Australian-source pre-tax income as assessable income of the French tax resident? 

2. If Australia does not treat these contributions as assessable income, how should France treat them under DTA Article 23 (tax credit mechanism)?


## Scenario 2: Funded by Third-Country Source Pre-Tax Income (neither Australia nor France)

3. Does Australia treat personal deductible concessional contributions from third-country source pre-tax income as assessable income of the French tax resident? 

4. If Australia does not treat these contributions as assessable income, does French CGI Article 4A impose a declaration obligation?


## Scenario 3: Funded by French-Source Pre-Tax Income

5. Does Australia treat personal deductible concessional contributions from French-source pre-tax income as assessable income of the French tax resident? 

6. If Australia does not treat these contributions as assessable income, does DTA Article 23 allow credit for the 15% Australian contributions tax in France?


## Tax Credit Question (Critical for French Reporting)

7. If France treats these contributions as taxable income requiring declaration, can the 15% Australian contributions tax (withheld by super fund per NOI) be claimed as a foreign tax credit in France under DTA Article 23?

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73 views
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olemontree(Newbie)Newbie
10 Apr 2026

Based on this question and the criteria for claiming deductions, it seems highly likely that neither country would recognise the other’s policy.Anyway, it is appreciated if anyone has some other ideas. Thanks.

KaraATO(Community Support)Community Support
13 Apr 2026

Hi @olemontree,


We can't provide guidance on the tax treatment under French law or the Australia-France Double Tax Agreement as it applies to your French tax obligations. The questions you've raised involve:

  • how France treats Australian superannuation contributions, and
  • whether French tax credits apply under the DTA.

These matters are determined by French tax law and the French interpretation of the DTA.


From an Australian perspective the contributions themselves aren't treated as your assessable income in Australia when:

  • you're a non-resident for Australian tax purposes, and
  • make personal deductible concessional contributions to an Australian super fund.

The super fund includes these contributions in its assessable income and pays 15% contributions tax under the fund taxation rules. This applies regardless of whether the income source is Australian, French, or from a third country.


The 15% tax withheld by your Australian super fund is contributions tax paid by the fund on concessional contributions, not a withholding tax on your personal income. This distinction may be important for how France treats the tax credit under DTA Article 23.


As a separate point, you may also wish to check directly with your Australian super fund that they:

  • allow you to remain a member while living overseas, and
  • accept personal contributions funded from foreign‑sourced income.

These requirements are set by the fund’s rules and operational policies rather than tax law, and can vary between funds.

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