Use this part if you were a resident of a country other than Australia or 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 statement or PAYG payment summary – foreign employment.
You need to know
Your net income earned for work or services performed in the JPDA during 1 July 2019 to 29 August 2019 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 for this period.
What you need to do
Show all your Australian income (including your JPDA income for 1 July 2019 to 29 August 2019) 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 (other than residents of Timor-Leste) 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 an income statement/payment summary) in myTax.
Example 3 will help you fill in worksheet 5.
Gavin, a chef, was a resident of Malaysia for the whole year. His Australian assessable income was $30,000, of which he earned $24,000 JPDA income from 1 July 2019 to 29 August 2019. 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 |
$29,900 |
b |
Calculate your tax using the rates and calculators |
$9,717.50 |
c |
Divide row b by row a (round to 3 decimal places) |
0.325 |
d |
Net JPDA income for 1 July 2019 to 29 August 2019 (after any allowable deductions relating to the JPDA income) |
$23,900 |
e |
Multiply row c by row d |
$7,767.50 |
f |
Multiply row e by 90 |
$699,075.00 |
g |
Divide row f by 100 |
$6,990.75 |
Gavin’s JPDA tax offset is $6,990. He enters this amount at 'Other non-refundable tax offset' in Foreign employment income (on an income statement/payment summary) in myTax.
End of exampleWorksheet 5: JPDA tax offset for foreign residents (other than residents of Timor-Leste) 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 for 1 July 2019 to 29 August 2019 (after any allowable deductions relating to the 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 an income statement/payment summary) in myTax.