Use this part if you were a resident of Timor-Leste for tax purposes during 2010-11. Otherwise, go to Part 3 - Resident of another country.
What you need
- Details of your JPDA income from your PAYG payment summary - foreign employment
- TaxPack and TaxPack supplement if you are completing a paper tax return. See More information to find out how to get copies of these publications.
You need to know
A proportion of 10% of your income earned for work or services performed in the JPDA is taxed in Australia. Your payer should have deducted Australian tax at the minimum rate of 29% on 10% of your JPDA income.
When completing items D1 to D5, you show only 10% of your expenses relating to your work in the JPDA.
What you need to do
Before you start on item 1 on your tax return, complete worksheet 3. First, add up the gross amounts shown on all your payment summaries that are JPDA income. Example 2 below has been provided to help you fill in worksheet 3.
Example 2
Peter, a labourer, was a resident of Timor-Leste for the whole year. His PAYG payment summary - foreign employment shows a gross payment of $120,000 and Australian PAYG tax withheld of $3,480. His sole source of income was from the JPDA. Peter had work-related expenses of $200.
Peter will claim $20 (that is, 10% of $200) as his work-related expenses at D5Other work-related expenses on his tax return.
Peter's taxable income is $11,980. His Australian tax payable is $3,474.20. Therefore, he will receive a tax refund of $5.80, that is, $3,474.20 (tax payable) minus $3,480 (tax withheld).
Peter uses worksheet 3.
Worksheet 3: assessable JPDA income for resident of Timor-Leste
|
Peter |
You |
||
|
Total gross JPDA income included on your payment summary |
$120,000 |
$ |
(a) |
|
Divide (a) by 10. |
$12,000 |
$ |
(b) |
Include the amount at (b) at item 1 on your tax return.
Include 10% of any work-related expenses that relate to your JPDA income at items D1 to D5.
Go to Part 3 - Resident of another country if you printed X in the D box on the schedule of additional information. Otherwise, go to Check that you have ...