What you need
You will need details of your JPDA income from your PAYG payment summary – foreign employment for 2017–18, or a letter from your employer.
You need to know
Your net income earned in the JPDA is taxed in Australia. You can claim a tax offset of 90% of Australian tax payable on that income. Your payer should have withheld 10% of the applicable Australian tax on your JPDA income.
What you need to do
Show all your Australian income (including all JPDA income) and deductions as instructed by myTax. Use worksheet 4 or worksheet 5 to work out your other non-refundable tax offset.
Use worksheet 4 if the only Australian income you had was JPDA income; otherwise, use worksheet 5. If you are using worksheet 5, example 3 will assist you.
Worksheet 4: JPDA tax offset for foreign residents whose only Australian income is JPDA income
|
Row |
Calculation elements |
Amount |
|---|---|---|
|
a |
Your taxable income as shown in myTax |
$ |
|
b |
Calculate your tax using the rates and calculators |
$ |
|
c |
Multiply row b by 90 |
$ |
|
d |
Divide row c by 100 |
$ |
The amount at row d is your JPDA tax offset. Enter this amount at 'Other non-refundable tax offset' in Foreign employment income (on a payment summary) in myTax.
Gavin, a chef, was a resident of Malaysia for the whole year. His Australian assessable income was $80,000, of which $70,000 was JPDA income. He paid $100 for work-related expenses related to earning his JPDA income but had no other allowable deductions. He had no other amount to show at Other non-refundable tax offsets. Gavin uses worksheet 5 below to work out his JPDA tax offset.
|
Row |
Calculation elements |
Amount |
|---|---|---|
|
a |
Your taxable income as shown in myTax |
$79,900 |
|
b |
Calculate your tax using the rates and calculators |
$25,967.50 |
|
c |
Divide row b by row a (round to 3 decimal places) |
0.325 |
|
d |
Net JPDA income (after any allowable deductions relating to JPDA income) |
$69,900 |
|
e |
Multiply row c by row d |
$22,717.50 |
|
f |
Multiply row e by 90 |
$2,044,575.00 |
|
g |
Divide row f by 100 |
$20,445.75 |
Gavin’s JPDA tax offset is $20,445. He enters this amount at 'Other non-refundable tax offset' in Foreign employment income (on a payment summary) in myTax.
End of exampleWorksheet 5: JPDA tax offset for foreign residents who have JPDA income and other Australian income
|
Row |
Calculation elements |
Amount |
|---|---|---|
|
a |
Your taxable income as shown in myTax |
$ |
|
b |
Calculate your tax using the rates and calculators |
$ |
|
c |
Divide row b by row a (round to 3 decimal places) |
|
|
d |
Net JPDA income (after any allowable deductions relating to JPDA income) |
$ |
|
e |
Multiply row c by row d |
$ |
|
f |
Multiply row e by 90 |
$ |
|
g |
Divide row f by 100 |
$ |
The amount at row g is your JPDA offset. Enter this amount at 'Other non-refundable tax offset' in Foreign employment income (on a payment summary) in myTax.