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  • Part 3 - Use this Part if you are a resident of a country other than Australia or East Timor

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    What you need

    • All your payment summaries.
    • Details of your JPDA income-from your employer or your pay slips.
    • TaxPack 2004 (NAT 0976) and TaxPack 2004 supplement (NAT 2677)-these publications contain tax returns and instructions to help you meet your Australian taxation requirements.

    You need to know

    All of your income earned in the JPDA is taxed in Australia. You can also claim an offset of 90% of Australian tax payable on income earned in the JPDA, which will reduce the amount of tax you have to pay in Australia.

    What you need to do

    1. Show all Australian income and deductions as instructed by TaxPack.

    2. Use one of the following worksheets to calculate your tax offset. Use worksheet 3 if the only Australian income you have is JPDA income; otherwise use worksheet 4.

    Worksheet 3

    Total taxable income as shown on your tax return

    (a)

    $

    Calculate your tax on taxable income using the instructions in TaxPack 2004

    (b)

    $

    Multiply (b) by 90

    (c)

    $

    Divide (c) by 100

    (d)

    $

    The amount at (d) is your JPDA offset. Add this amount to any other offsets you can claim at question T12 Other tax offsets in TaxPack 2004 supplement.

    Worksheet 4

    Total taxable income as shown on your tax return

    (a)

    $

    Calculate your tax on taxable income using the instructions in TaxPack 2004

    (b)

    $

    Divide (b) by (a).

    (c)

    $

    Net JPDA income (after any allowable deductions relating to JPDA income)

    (d)

    $

    Multiply (c) by (d)

    (e)

    $

    Multiply (e) by 90

    (f)

    $

    Multiply (f) by 100

    (g)

    $

    The amount at (g) is your JPDA offset. Add this amount to any other offsets you can claim at question T12 Other tax offsets in TaxPack 2004 supplement.

    Example

    Gavin was a resident of Malaysia for the whole year. His taxable income was $80,000-of which $70,000 was JPDA income. Gavin uses worksheet 4 to calculate his JPDA offset.

    Total taxable income-as shown in his tax return

    (a)

    80,000

    Tax on taxable income using the instructions in TaxPack 2004

    (b)

    $24,979

    Divide (b) by (a)

    (c)

    0.312

    Net JPDA income

    (d)

    $70,000

    Multiply (c) by (d)

    (e)

    $21,840

    Multiply (e) by 90

    (f)

    $1,965,600

    Divide (f) by 100

    (g)

    $19,656

    Gavin's JPDA tax offset is $19,656. He includes this amount at question T12 on his 2004 tax return for individuals (supplementary section) and prints H in the claim type box at the right of C item T12.

    End of example
    Last modified: 27 Apr 2005QC 27548