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Annelies is an Australian resident for tax purposes. She is not a temporary resident. During the 2021 financial year, she received an aged pension from

Annelies is an Australian resident for tax purposes. She is not a temporary resident. During the 2021 financial year, she received an aged pension from the Netherlands Social Security System totalling AUD $5,000. She has received an aged pension from Australia through Centrelink totalling $12,000. What can Annelies claim at Item D11 of the tax return for the UPP of her pension and why

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