What are the tax implications of transferring my foreign pension to my super fund?

 Author: JayATO(Community Support)Community Support

1 May 2026

Hi @robbie311999,

The tax treatment of a UK pension lump sum depends on whether it qualifies as a foreign superannuation lump sum and when it’s received.

If the lump sum is received more than 6 months after you became an Australian tax resident (or after your entitlement arose, if later), it isn’t fully tax‑free. In that case, Australia taxes only the applicable fund earnings (broadly the growth in the fund since you became an Australian resident) not the full amount.

Where the conditions are met, applicable fund earnings may be:

• included in your assessable income, or
• included in an Australian super fund’s assessable income if the entire lump sum is transferred and a valid election is made.

Ongoing UK pension payments are treated as foreign income if you’re an Australian tax resident when you receive them.

Australia and the UK have a double tax agreement to prevent double taxation. Whether Australian tax applies, and whether a foreign income tax offset is available, depends on the type of payment and whether UK tax is paid.

Superannuation contribution caps still apply to any amounts contributed to an Australian super fund.

Because outcomes depend on the specific pension scheme, timing and classifications, we can’t confirm the exact tax treatment here. You should review the guidance carefully or seek confirmation based on your full circumstances before transferring any amounts.

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