Use this part if you were a resident of Timor-Leste for tax purposes and earned JPDA income during 1 July 2019 to 29 August 2019.
What you need
You will need details of your JPDA income for 1 July 2019 to 29 August 2019 from your income statements or PAYG payment summary – foreign employment.
You need to know
10% of your income earned for work or services performed in the JPDA during 1 July 2019 to 29 August 2019 is taxed in Australia. Your payer should have deducted Australian tax at the minimum rate of 32.5% on 10% of your JPDA income.
When completing the following deductions for work-related expenses in myTax, show only 10% of your expenses relating to your work in the JPDA during 1 July 2019 to 29 August 2019:
- Union or professional association fees – in Foreign employment income (on an income statement/payment summary)
- Work-related car expenses
- Work-related travel expenses
- Work-related clothing, laundry and dry-cleaning expenses
- Work-related self-education expenses
- Other work-related expenses.
What you need to do
Before you start on Foreign employment income (on an income statement/payment summary) in myTax, complete worksheet 3.
Example 2 will 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 $28,000 for 1 July 2019 to 29 August 2019 and Australian PAYG tax withheld of $910. His sole source of income was from the JPDA. Peter had work-related expenses of $100 for this period.
Peter will claim $10 (that is, 10% of $100) as his work-related expenses at 'Other work-related expenses' in myTax.
Peter’s taxable income is $2,790. His Australian tax payable is $906.75. Therefore, he will receive a tax refund of $3.25, that is, $906.75 (tax payable) minus $910 (tax withheld).
Peter uses worksheet 3.
Row |
Calculation elements |
Amount |
|---|---|---|
a |
Amount shown on income statement or payment summary for 1 July 2019 to 29 August 2019 |
$28,000 |
b |
Divide row a by 10. |
$2,800 |
End of example
Worksheet 3: Assessable JPDA income for resident of Timor-Leste
Use this worksheet to work out an assessable JPDA income for resident of Timor-Leste, for each of the following amounts shown on your income statement or PAYG payment summary – foreign income:
- Gross payments
- Lump sum A
- Lump sum E.
Row |
Calculation elements |
Amount |
|---|---|---|
a |
JPDA income amount for 1 July 2019 to 29 August 2019 shown on your income statement or payment summary |
$ |
b |
Divide row a by 10. |
$ |
Enter the amount at row b at the relevant field in Foreign employment income (on an income statement/payment summary) in myTax:
- Gross payments
- Lump sum A
- Lump sum E.
Enter 10% of any work-related expenses that relate to your JPDA income for 1 July 2019 to 29 August 2019 at the following sections:
- Union or professional association fees, in Foreign employment income (on an income statement/payment summary)
- Work-related car expenses
- Work-related travel expenses
- Work-related clothing, laundry and dry-cleaning expenses
- Work-related self-education expenses
- Other work-related expenses.
If the Residency status you selected is 'D – Changed residence during the year', go to Part 3 – Resident of another country. Otherwise, complete the sections in myTax as shown in the relevant parts. You have now completed these instructions.