myTax 2017 Foreign employment income – on a payment summary

We have pre-filled your tax return with payment summary information provided to us. Check for foreign employment income on a payment summary you received that is not pre-filled and ensure you add it.

Foreign employment income is income you earned working overseas as an employee, such as salary, wages, commissions, bonuses or allowances.

If you are an Australian Government agency employee (and not a member of a disciplined force), include here income earned from delivering Australian official development assistance (ODA). You are no longer eligible for an Australian income tax exemption on this income.

Members of a disciplined force delivering ODA are still eligible for exemption. For more information, see Exempt foreign employment income.

If you received income for work or services performed in the Joint Petroleum Development Area (JPDA), you may need a copy of the Timor Sea Treaty - Joint Petroleum Development Area instructions to work out how to deal with your JPDA income at this section.

Completing this section

You will need your PAYG payment summary – foreign employment from each employer or payer.

1. Enter the Occupation where you earned most income.
   If you cannot find your specific occupation, choose the most appropriate one that applies to you.
2. For each payment summary that has not been pre-filled in your tax return, select Add and enter information into the corresponding fields. If you do not know the Payer's Australian business number (ABN) leave this field blank
3. For each payment summary that has a Foreign employment income type of Joint Petroleum Development Area (JPDA), select your Residency status.
   If you select D - Changed residence during the year, enter the required additional information (Date from, Date to and the Country you were a resident of). For each different residency period during the year select Add and provide additional details.
4. For each payment summary that has a Lump sum A greater than '0', select the Lump sum A type.
5. For each payment summary that has a Lump sum E greater than '0', enter the required additional information (year and amount earned) and select Save. If the payment relates to more than one year, select Add and provide the additional details.
6. For each payment summary that has a Foreign employment income type of
   • Foreign employment, or
   • Joint Petroleum Development Area (JPDA) and you indicate that you were an Australian resident for the whole or part of 2016–17
    

enter the Net foreign employment income.
Your net foreign employment income is the total of your Gross payments and Lump sum A and Lump sum E less your deductible work related expenses you incurred in earning your foreign income.
If your Foreign employment income type is Joint Petroleum Development Area (JPDA), see Timor Sea Treaty - Joint Petroleum Development Area instructions for more information.

7. For each payment summary that has a Foreign employment income type of Joint Petroleum Development Area (JPDA) where you indicate that you were not a resident of Australia or Timor-Leste at any stage of 2016–17, enter the Other non-refundable tax offset.
   For more information on how to work out your Other non-refundable tax offset, see Timor Sea Treaty - Joint Petroleum Development Area instructions.
8. Select Save.
9. Select Save and continue.

Instructions on completing your individual tax return using myTax.