The Netherlands Agreement and foreign pension information 106-04023000

In the Netherlands, national legislation requires the compulsory payment of social security contributions usually through deductions from paid employment.

Contributions insure individuals against death and provides for income in the form of a pension once the person reaches retirement age. Old age insurance also covers individuals based on residence in the Netherlands.

Separate legislation covers sickness, disability and unemployment insurance. Social welfare benefits are also available for those with low income usually administered by local municipalities.

The legislation is the responsibility of the Dutch government but administration and payment of pensions is the responsibility of the appointed agencies.

Widow B Pension and Wife Pension were sunsetted in 1995 and, along with Bereavement Allowance, ceased to be paid from 2020. See:

• Widow B Pension
• Wife Pension
• Bereavement Allowance

The original Agreement with the Netherlands covered:

• age pensions
• wife pensions for partners of age pensioners

Note: a person must have been an Australian resident at some time to be able to claims wife pension outside Australia.

Any payment granted due to being the partner of an Australian pensioner who was paid under the Agreement, for example, wife pension or carer pension, was also deemed to be paid under the Agreement.

The minimum period for totalisation was based on historical residence and not working life residence (WLR).

Portability was limited to Australia or the Netherlands only.

The same rate calculations applied to the original Agreement, including exempt payments, however, additional child amounts were payable in proportional rates.

For Australia:

Department of Social Services (DSS)

For the Netherlands:

Ministry of Social Affairs and Employment - SZW - Ministerie van Sociale Zaken en Werkgelegenheid (SZW)

For Australia:

Australian Government Agency - Services Australia

For the Netherlands:

Old age, survivors and children:

• Social Insurance Bank - Sociale Verzekeringsbank (SVB)

Invalidity and sickness:

• Employee Insurance Agency - Uitvoeringsorgaan Werknemers Verzekeringen (UWV)

For Australia:

Centrelink International Services (CIS)

Note: the Australian Taxation Office (ATO) is responsible for anything relating to double coverage. See Double coverage/Taxation and Healthcare.

For the Netherlands:

Old age, survivors and children:

• SVB Nijemegen

Invalidity and sickness:

• UWV Gak

Under the Agreement with the Netherlands, information held about customers may be exchanged between the Liaison Agencies to determine entitlement to payments under the Agreement and under either country's domestic legislation (Article 24.1).

For more information on bulk data exchange, see International Data Exchange Program and auto-indexation of foreign pensions.

These forms are completed by the Netherlands or the customer and are returned to International Services (CIS).

The Netherlands send a letter with claims for Australian payments and complete the checklist at the end of the form. The form N/A 205 to specify Dutch insurance periods.

• Section 1 - Details of Insured person: provides details of the person making the claim
• Section 2 - Insurance periods: provides details of Dutch insurance periods
• Section 3 - Details of surviving partner: for PPS and BVA, this section provides details of the widowed person
• Section 4 - Validation: certification by the Dutch authority

Under the Administrative Arrangements each country will arrange for an agreed report to be and sent with claims for disability pensions.

Medical examinations may also be undertaken upon request. There is no provision for reimbursement of costs.

Forms:

For The Netherlands

For Dutch invalidity claims, International Services (CIS) arrange for the Medical Assessment Report (AUS194) to be completed and sent to The Netherlands.

Note: a severely disabled determination is also required for Dutch invalidity claims.

See Foreign pension medical assessments.

For Australian DSP claims, the Netherlands arrange for the Detailed Medical Report AUS175 to be completed and sent to Australia.

Any enquiries about double coverage or certificates of coverage should be directed to the Australian Taxation Office (ATO) website.

The Agreement with the Netherlands includes Double coverage provisions. Certificates of coverage are used to confirm exceptions.

See Double coverage/certificates of coverage information in International Social Security Agreements.

Any queries about taxation of pensions or the requirement to lodge a tax return should be directed to:

• In the other country - the tax authority in the other country directly
• In Australia - the Australian Taxation Office (ATO) website

For general information on taxation, including issuing Australian Payment Summaries, see the Taxation information in International Social Security Agreements.

Tax treaty

Australia has a double tax agreement with the Netherlands. A person who is 'resident' in one country (according to the definition in the tax agreement) generally only pays tax on pensions in that country.

Tax deductions from income from one country may be allowed as a credit against tax payable for residents of the other country.

Note: special arrangements apply to government service pensions.

Tax deductions

Dutch pensions may be taxed at source (belasting/loonheffing).

The gross rate of Dutch pension (before deductions) is maintained.

Dutch tax year

The Netherlands uses the calendar year (1 Jan - 31 Dec) as the tax year.

Any queries about:

• Health insurance coverage in the other country - the customer should be directed to contact the health insurance authority in the other country, and
• Medicare coverage - should be directed to Medicare, see Medicare phone numbers

For general information on health insurance and Medicare coverage, see Health Insurance/Medicare information in International Social Security Agreements.

Australia has a reciprocal health agreement with the Netherlands.

Pensioners in the Netherlands usually have a health insurance deduction taken out of their Dutch pension (Bijdrage Zvw).

The gross rate of Dutch pension (before deductions) is maintained.

In some cases, customer may receive a payment toward health insurance (Zorgtoeslag) which is exempt from the income test. See the Assessment and exempt payments on the Dutch payments tab.

Under Dutch legislation, a person who is not living alone may be required to provide information regarding the other person even if they are not a member of a couple.

The Netherlands recognise same-sex registered partnerships (geregistreerd partnerschap).

It is important to use full names in communication with the Netherlands:

• 'van der' is sometimes abbreviated to VD, for example, 'van der Heijden' may be written 'VD Heijden'
• 'ij' is sometimes Anglicised to 'y', for example, 'Heijden' may be written 'Heyden'
• maiden names for females hyphenated (maiden name last), for example, 'Heijden' nee 'de Boer' may be written 'Heijden-de Boer'

For Australia, the Agreement with the Netherlands (Article 2.1) covers:

• Age Pension
• Disability Support Pension (DSP) for severely disabled

Notes:

• Pensions payable to 'widowed persons' Parenting Payment Single (PPS) and Double Orphan Pension (DOP) cannot be granted outside Australia but may transfer to the Agreement to extend limited portability (Article 2.3). See Portability.
• 'Widowed person' means a person (either sex) who stops being a member of a couple because of the death of their partner and who is not currently a member of a couple (Article 1). The couple must have been legally married (de jure).
• Additional child amounts, also known as Overseas Child Component and Additional Child Payment, are included in the proportional rate calculation. See Rate calculation.

Claims for Australian payments under agreements use the same methods and processes as domestic claims. See Claims for Australian payments under International Agreements.

Forms to claim an Australian payment in the Netherlands can be obtained by contacting the Dutch authorities or International Services (CIS). Forms can also be downloaded from the Services Australia website. See the Resources page for a link.

Forms required:

For all payments:

• AUS140NL - Australian pension claim - Agreement with the Netherlands
• Mod(iA)NL - Income and assets - Dutch

Additional medical forms:

• DSP:
• AUS142NL - Work Capacity - Customer Information - Dutch
• AUS109NL - Treating Doctor's Report, outside Australia - Dutch
• CP:
• AUS156 - Assessment for Carer Payment - Dutch
• AUS156a - Health Professional Assessment for Carer Payment - Dutch

Forms can be lodged at any Dutch social security office.

Under the Administrative Arrangements, the Dutch Liaison Agency will verify the customer's identity and send the claim to CIS with a completed Liaison Form including periods of coverage in the Netherlands and Dutch pension details. See the Exchange of information and liaison forms on the General information tab, for the Dutch Liaison Forms.

Australian claims under the Netherlands Agreement may be lodged in come other Australian social security agreement countries.

The Netherlands will accept claims for Australian benefits under other Australian social security agreements.

Note: the customer must also satisfy any other rules under the other agreement and other social security law provisions, including portability. For example, DSP can be claimed in a third country but has an ongoing residence requirement. Therefore, if the claimant is:

• living in the other country, DSP cannot be paid
• temporarily in the other country, DSP may generally be paid for the period it is portable under domestic legislation

See Claim Lodgement Matrix (CLM)

The normal rules for working out the start day apply to a claim under the Agreement with the Netherlands, however, the Agreement also allows:

• the date of lodgement of a claim for an Australian payment in the Netherlands to be used as the date of lodgement in Australia (Article 21.1), and
• the date of lodgement of a claim for Dutch pension to be used as the date of lodgement of the corresponding Australian payment, if:
• the person declares a period of Australian residence at the time of claiming the Dutch pension, and
• the Dutch claim is received by us within 6 months of being lodged in the Netherlands

Note: The Dutch institution may send a liaison indicating that a Dutch pension claim has been lodged. Policy advice is that this liaison is taken to be evidence of a claim and so meets the requirements of this provision. Other evidence may be acceptable. In this case, we need to contact the customer to make sure the Australian claim process is in progress.

See Claims for Australian payments under International Agreements) and Start Day (CLK) for coding assistance.

The Agreement allows:

• totalisation of periods of qualifying Australian residence and periods of insurance in the Netherlands to meet any minimum periods to qualify for an Australian pension , for example, 10 years for Age Pension (Article 14.1)
• the total of any non-continuous Dutch periods of coverage to be considered to be continuous to meet any continuous residence requirement to claim an Australian pension (Article 14.2)

Notes:

• Overlapping periods are only counted once (Article 14.3)
• Policy advice is that adjoining periods of Australian qualifying residence and Dutch periods of coverage, with a break of up to 3 months in between, can also be considered to be continuous

To be able to use the totalisation provisions, a person who is not an Australian resident at the date of lodgement must have at least 12 months Australian Working Life Residence (WLR) in Australia of which six months must be continuous (Article 14.4(a)).

Note: unlike WLR for rate, this period cannot be rounded.

No minimum WLR is required if the person is an Australian resident at the date of lodgement (Article 14.4(b)).

The Agreement allows the ongoing residence requirement for DSP and PPS to be met if the customer continues to reside in The Netherlands (Article 5) or another Agreement country that covers those payments (Article 23.5).

The Agreement with the Netherlands (Article 15.1) refers to the overall rate calculation contained in the Social Security (International Agreements) Act 1999 (S12(1)).

This means:

• customers paid under the Agreement who are outside Australia are paid a proportional rate according to their Australian Working Life Residence (WLR), and
• the Rate Limiter/Limited Rate applies

The proportional rate also includes the proportionalisation of the Dutch pension (Randisi concession) for use in the income test (Article 15.2(c)). The rate of foreign pension used in the income test is the customer’s Australian Working Life Residence WLR divided by 300. The Agreement determines the Randisi proportion (300 months). This is different to the legislation that is used to determine the proportional rate (420 months in most cases).

Autonomous customers who are paid a proportional rate and in receipt of a Dutch pension will also have the Randisi concession applied to their Dutch pension (Article 15.2(c)).

Note: the proportionalisation of Dutch pension does not apply to partner supplementary allowance (AOW-toeslag).

Although a person may be qualified for an Australian payment or portable outside Australia, if the customer has no WLR the rate of payment outside Australia will be nil.

Note: in some circumstances their partner's WLR may be used. See Working Life Residence (WLR).

When a person is paid a proportional rate under an agreement, Rent Assistance (RA) cannot be paid. Other add-ons such as Energy Supplement and Pension Supplement are payable under normal add-ons portability rules. See Portability of Add-ons

Examples of when a customer is paid a proportional rate includes (but not limited to):

• permanently overseas
• temporarily overseas longer than 26 weeks for age pension
• former resident transferring to the agreement for portability

Returns to Australia:

The proportional rate continues to apply for the first 26 weeks of a temporary return to Australia (Article 15.3).

If there is no change to the country of residence, any movement is considered temporary and a review is set to automatically change the rate after a continuous period of 26 weeks. If a delegate determines that a person has changed their country of residence, coding the Country of Residence (CRES) screen will automatically apply the correct rate calculation.

For returns to Australia before 9 June 2018, manually code the Temporary Return to Aust Ind on the Residence Savings (RSS) screen.

Customers in Australia under the Agreement are paid a direct deduction rate (Article 15.4). That is, all Dutch payments covered by the Agreement, including social welfare payments, are not assessed as income but will be deducted dollar-for-dollar from the maximum rate of the Australian payment before the application of the income or assets test.

Departures from Australia:

The inside Australia rate continues to be paid for the first 26 weeks of a temporary departure from Australia (Article 15.5).

The Agreement with the Netherlands specifies treatment of income for a benefit 'whether payable by virtue of this Agreement or otherwise' (Article 15.2). See Outside Australia in Rate calculation.

Payments exempt under the Agreement are generally exempt for autonomous customers (section 8(8)(zc) Social Security Act 1991).

See Assessment and exempt payments on the Dutch payments tab.

Under the Agreement, provided the customer remains qualified, Australian payments are payable indefinitely in both countries, that is, for temporary or permanent absences (Article 5.1).

Portability to third countries for a customer paid under the Agreement is the same as for a person who leaves Australia (policy) but the Agreement also allows payment to continue to be paid indefinitely in another agreement country if the agreement with that other country also covers the Australian payment (Article 23.5). See Portability of payments and International Social Security Agreements.

Note: existing Parenting Payment Single (PPS) customers who meet the widowed person criteria and Double Orphan Pension (DOP) customers can still transfer to the Agreement for portability purposes only. See Autonomous payments and transfers.

If necessary, a customer in receipt of an autonomous payment covered by the Agreement may be able to transfer to the Agreement if they are in the Netherlands when their normal portability period expires. The portability under the Agreement then applies, see Portability.

This also applies to Parenting Payment Single (PPS) customers who meet the widowed person criteria and Double Orphan Pension (DOP).

Note: the customer must meet the transfer requirements and satisfy any payment specific requirements under the Agreement, for example, being severely disabled for DSP.

Once a customer transfers to the Agreement they are then considered to be paid by virtue of the Agreement and all provisions of the agreement apply, including rate of payment. See Rate Calculation.

See Transfers to international social security agreements.

A person who has sufficient Australian qualifying residence (or an exemption) can only transfer from the Agreement to autonomous if they are an Australian resident and in Australia.

On return to Australia, system processing will automatically transfer to from the Agreement to autonomous if the person is an Australian resident who has only used the Agreement to extend their portability while outside Australia.

Customers who transfer to autonomous may be affected by the former resident provisions if they leave Australia again within 2 years of becoming an Australian resident. See Former resident provisions.

For Australian payments made into bank accounts outside Australia. See Overseas Bank Account Details (OBAD).

• Ouderdomspensioen - Old Age Pension (AGE)
• Arbeidsongeschikt - Disability Pension/Benefit (INV)

Note: includes:

• Werkhervattingsregeling Gedeeltelijk Arbeidsgeschikten - Return to Work (partial) - WGA:
• loongerelateerde - earnings-related
• loonaanvulling - wage supplement
• vervolguitkering - following benefit
• Inkomensvoorziening Volledig Arbeidsongeschikten - Income for the Incapacitated (permanent) - IVA
• Survivor Benefits - Nabestaandenuitkering - Survivor Benefits (SUR) Note: includes Orphan's Benefit - Wezenuitkering
• Kinderbijslag - Child Benefits
• Ziekengeld - Sickness Benefits

• AOW partnertoeslag - Partner supplementary allowance
• Vakantie-Uitkering/Vakantiegeld - Holiday allowance
  Note: holiday allowance also paid to partners who receive partner supplementary allowance.
• Tegemoetkoming- allowance for survivors
• Overlijdensuitkering - Death benefit

Notes:

• Dutch 'income tested benefits' include some payments covered by the Agreement and payments under other legislation and are specifically exempt if residing in the Netherlands For the income test, see the Assessment and exempt payments on the Dutch payments tab.
• Dutch unemployment benefits (WW) are included for Double coverage only.
• Koopkrachttegemoetkoming Oudere Belastingplichtigen (KOB) - Possible Purchasing Power Allowance for Older Taxable Persons - applied for some years before being re-included in the rate of AOW. At all times, KOB is taken to be part of the AOW rate.

The requirement to claim Dutch pensions applies to Dutch AGE, INV and SUR.

Note: the requirement to claim SUR does not apply to Orphan's Benefit. Customers may voluntarily claim Orphan's Benefit using the SUR claim pack. See Claims, forms and processes.

Contributions paid according to the Dutch legislation covered by the Agreement. May also include deemed periods for child rearing and military service.

Note: for Dutch AGE, periods of residence after 1957 may be used.

The Eligibility and coding tab contains detailed information on Dutch payments that are subject to CFP legislation.

Claim packs for Dutch payments can be issued through the Foreign Pension System (FPS).

Claim packs available :AGE/SUR and INV

Specific requirements for Dutch claims:

The customer is to complete and provide the following:

AGE only:

• Application for old-age pension under the Dutch National Old-Age Pensions Act (AOW) - AUS/NL 202

Note: workbook is required if worked as a seaman.

• Additional questions on the income of the applicant's partner or the person living with him/her - AU/NL 202-A

Note: required if not living alone. Requires evidence of income, for example, tax return

INV only:

• Application for Disability Benefit

SUR only:

• Application for survivor's benefit and dependent child allowance under the Dutch National Survivors' Benefits Act (Anw) - AU/NL 203-A
• Death certificate
• child's birth certificate
• evidence of income, for example, tax return

Requests for Additional Information

Where information provided with the claim for Netherlands pension is incomplete, the Netherlands will send requests for information in Dutch direct to customers.

Return of foreign pension claim:

Under the Administrative Arrangements, the Netherlands forms can be lodged in Australia at any service centre. See Processing a foreign pension claim.

• All foreign pension claims and supporting documentation must be scanned, and
• The original foreign claim form and copies of supporting documentation must be sent in paper form via internal mail to International Services (CIS). See Processing a foreign pension claim

International Services (CIS) only:

CIS will complete the following and attach to the foreign pension claim to send to the agreement country. See Agreement Liaison Detail (ALD) for method of transmission.

All claims:

Australia/Netherlands Agreement on Social Security - Liaison Form (AUS187NL)

For assistance with creating and completing the liaison form, see: Agreement liaisons, NZ CICs and exchange of information.

INV only:

• Detailed Medical Report (AUS194). See Foreign pension medical assessments.
• Severely disabled recommendation proforma.
• Copies of Australian medical information.

Enquiries regarding claims for Dutch payments in the Netherlands or a third country should be directed to the Dutch social security authorities. See Authorities, Institutions and Liaison Agencies.

Dutch payments can be paid by direct deposit or cheque.

Any queries about the non-payment of Dutch pension should be directed to the Dutch pension authorities, see the Authorities, Institutions and Liaison Agencies on the General information tab.

Customers receive 12 regular monthly payments. An annual holiday allowance (Vakantie-Uitkering) is accrued monthly but paid annually in May each year. Coded as Freq: 'MTH'.

Notes:

• Holiday allowance is also paid for partners where the customer receives Dutch partner supplement (partnertoeslag)
• A number of other components apply for coding Dutch pensions, see Assessment and exempt payments.

Payments are made in Euro. Official statements provide the foreign currency amounts.

Note: amounts recorded in source currency on the FPD screen must not be changed to the AU dollar amount.

Dutch payments are generally increased for cost of living (CPI) in January and July each year.

For more information on bulk exchanges of information with other countries, see International Data Exchange Program and auto-indexation of foreign pensions.

Dutch AGE is:

• proportionalised according to the customer's WLR before being included in the income test where the Australian rate is proportional, including Agreement and autonomous customers (Article 15.2), and

Note: the proportionalisation does not apply to Dutch partner allowance - AOW-partnertoeslag.

• ordinary income in Australia for autonomous customers and direct deduction if paid under the Agreement (Article 15.4)

Note: at all times, the possible Purchasing Power Allowance for Older Taxable Persons - Koopkrachttegemoetkoming Oudere Belastingplichtigen (KOB) is considered part of the rate of Dutch AGE.

Dutch INV/SUR are:

• exempt from the income test where the Australian rate is proportional, including Agreement and autonomous customers (Article 15.2 and 20.1) in the Netherlands, and
• ordinary income in Australia for autonomous customers and direct deduction if paid under the Agreement (Article 15.4)

Amounts coded in the Social Welfare: (Dutch income-tested benefits), National Assist Ben: (Dutch social assistance benefits) and Partner Supplement: (AOW- partnertoeslag only) fields are exempt for customers who are resident in the Netherlands (Article 15.2 and 20.1).

Amounts coded in the Holiday Allowance: and Partner Holiday All: fields (Vakantie-Uitkering only) are assessed in the same way as the main pension.

Notes:

• The main INV and SUR payments are coded in the Basic Amount: field and the exemption will still apply where relevant
• Exemptions continue to apply where the customer goes to a third country or from grant in a third country provided the customer has not again become an Australian resident since last being resident in the Netherlands

Each member of a couple is deemed to receive half of the total amount received by the couple (Article 15.6).

Dutch Sickness Benefit is covered by the Agreement and treated in the same way as Dutch AGE.

Dutch Death Benefit may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement. Otherwise is assessable over 12 months from date of receipt (s1073 Social Security Act 1991) but treated the same as SUR for the period maintained (see above).

See also, Other known payments.

Amounts that are treated as a direct deduction under an agreement are exempt from the income test (section 8(8)(zc) Social Security Act 1991).

Note: payments that are exempt from the income test are included in a direct deduction rate, for example, under an agreement rate calculation or for Special Benefit.

Under the Agreement:

• Social assistance benefits under Work and Social Assistance - Wet Werk en Bijstand (WWB - formerly ABW/AbW):
• general assistance - algemene bijstand
• special assistance - bijzondere bijstand
• additional Income Provision for the Elderly - Algemene Inkomensvoorziening Ouderen (AIO)
• long-term supplement - langdurigheidstoeslag
• single-partner work supplement - arbeidstoeslag alleenstaande ouder, and
• supplementary allowance for partners (AOW-partnertoeslag)are exempt from the income test for customers who are outside Australia (Article 15.2(a) and (b))

Dutch income tested benefits are exempt from the income test where the person resides in the Netherlands (Article 20.1):

• Survivor payments (ANW)
• Child benefits (AKW)
• Rent subsidy - Huursubsidie
• Payments (Toeslag) under Supplementary Benefits Act - Toeslagenwet (TW)

Note: generally only payable with INV.

• Health Care Allowance - Zorgtoeslag

Note: Dutch disability benefits (WIA -formerly WAO/WAZ) are also included as income tested benefits (Article 20.2).

The exemption applies to a person at grant or if the person leaves the Netherlands provided they have not again become an Australian resident since last residing in the Netherlands.

These exemptions also apply to autonomous customers.

Policy is that Dutch Death Benefit (Overlijdensuitkering) may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement.

Reimbursement payments and special allowance for medical expenses paid under the State Assistance Scheme for Victims or Persecution (WUV) are exempt in all cases (Article 16). WUV periodical benefit is not exempt.

Note: these and other restitution payments for National Socialist (Nazi) persecution are exempt in all circumstances under s8(8)(n) Social Security Act 1991. See other known payments.

The eligibility and coding tab contains detailed information on the coding of Dutch payments covered by the Agreement.

Note: the main INV and SUR payments are coded in the Basic Amount: field and the exemption will still apply where relevant.

Coded as Type: 'AGE' in the Basic Amount: field.

Death Benefit - Overlijdensuitkering

If exempt, not coded but details should be recorded in a DOC.

If assessable, Dutch Death Benefit is coded as Type: 'SUR' in the Basic Amount: field.

Note: a review must be set to zero the amount at the end of the 12 month assessment period. In Customer First, create a manual review on the Review Registration (RVR) screen and complete the fields as follows:

• Service Reason: customer's payment type
• Review Reason: OSR (Overseas)
• Due Date: 12 months from date of receipt of Dutch Death Benefit
• Source: INT
• Date of Receipt: today's date
• Notes: 'Dutch Death Benefit received xx/xx/xxxx. Zero payment on FPD.'
• Keywords: IATREV
• Workgroup: leave blank
• Position: leave blank
• Transfer to Region: leave blank

The review will mature on the Due Date coded in the RVR activity. Workload Management will allocate the review for manual action.

The Agreement includes embargo provisions (Article 22.3) but they are not used.

Arrears debts for customers and their partners are raised under s1228A Social Security Act 1991 and recovered via normal methods under the Act. See Comparable foreign payment lump sum arrears.

A contravention debt may also occur if the customer does not advise of the grant of their Dutch payment within their notification period. See Foreign Pension coding.

Life Certificates may be issued by the Netherlands in certain circumstances.

Dutch Life Certificates can be certified by an officer of the Department

For general information about helping customers with life certificates, see Assisting customers to maintain an existing foreign pension.

Customers in Australia are sent notices at grant and will receive an annual statement before the end of February each year.

Note: annual statements do not include Dutch holiday payments (Vakantie Uitkering). For frequency, see Payment method and Indexation (CPI) Frequency.

Payments into Australia are paid in AU dollars, however, all foreign pensions must be recorded in the source currency (Euro). Official statements provide the foreign currency amounts.

Note: amounts recorded in source currency on the FPD screen must not be changed to the AU dollar amount.

Dutch restitution payments may be paid for National Socialist (Nazi) persecution or for persecution by the Japanese during World War II.

Note: the Consulate-General of the Netherlands in New South Wales can generally confirm Dutch restitution payments.

Victims of Persecution Civilian War Victims - Wet Uitkeringen Vervolgingsslachtoffers (WUV)/Wet Uitkeringen Burger-Oorlogsslachtoffers (WUBO).

Assessment:

Periodical benefits (uitkering) for:

• National Socialist (Nazi) persecution are exempt from the income test for all purposes under s8(8)(n) Social Security Act 1991
• other reasons are assessed as ordinary income

Contributions toward expenses (bijdragen) may be by reimbursements (vergoeding) or allowances (tegemoetkoming) and are always exempt from the income test (Article 16).

Note: policy is that the exemption under WUV in the Agreement also applies to WUBO.

Coding: Ongoing payments are coded as Type: 'RSP' on the Foreign Pension Details (FPD) screen in the Exempt restitution: or Assessable restitution: fields as appropriate.

Dutch - Maror Fund:

Payment to Jewish survivors who resided in the Netherlands during World War II.

Assessment: Exempt income s8(11) Social Security Act 1991 (Determination 2 of 2002 effective 6 November 2002).

Coding: Type: 'RSP' in Exempt Restitution: field on Foreign Pension Details (FPD) screen.

Algemeen Burgerlijk Pensioenfonds (ABP)

Stichting Administratie Indonesische Pensioenen (SAIP)

Assessment: Ordinary income.

Coding: Type: 'SUP' on the Foreign Income Details (FID) screen.

Note: SAIP pensions have a deduction (KORTING) for the amount of AOW/ANW received. This amount must be deducted from the gross rate (BRUTO) before coding.

For assistance with coding:

• other generic benefits paid by the Dutch Government (including by funds not covered by the Agreement), see Foreign Pension coding
• any other income received from the Netherlands, see Foreign income and assets