• ### Part 3 – Resident of another country

Use this part if you were a resident of a country other than Australia or Timor-Leste for tax purposes during 2005–06.

#### What you need

• All your payment summaries for the 2005–06 income year
• TaxPack 2006 and TaxPack 2006 supplement if you are completing a paper tax return. See More information to find out how to get copies of these publications.

#### You need to know

Your net income earned in the JPDA is taxed in Australia. You can claim a rebate of 90% of Australian tax payable on that income. Your payer should have withheld Australian tax on 10% of your JPDA income.

#### What you need to do

Show all your Australian income (including all JPDA income) and deductions as instructed by TaxPack 2006 or e-tax.

Use one of the following worksheets to calculate your rebate. Use worksheet 4 if the only Australian income you had was JPDA income; otherwise, use worksheet 5.

### Worksheet 4

Row

Calculation element

Amount

(a)

\$

(b)

Calculate your tax using TaxPack 2006 (see table B2 on page 122) or e-tax (see Note)

\$

(c)

Multiply (b) by 90.

\$

(d)

Divide (c) by 100.

\$

The amount at (d) is your JPDA rebate. Include this amount at C item T15 Other tax offsets on your tax return (supplementary section).

Note: If using e-tax you must complete all your income, deductions and Medicare items first.

### Worksheet 5

Row

Calculation element

Amount

(a)

\$80,000

(b)

Calculate your tax using TaxPack 2006 (see table B2 on page 122) or e-tax (see Note).

\$25,824

(c)

Divide (b) by (a) (round to at least 3 decimal places).

0.323

(d)

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

\$69,900

(e)

Multiply (c) by (d).

\$22,577.70

(f)

Multiply (e) by 90.

\$2,031,993

(g)

Divide (f) by 100.

\$20,319.93

See the example below

The amount at (g) is your JPDA offset. Include this amount at C item T15 Other tax offsets on your tax return (supplementary section).

Note: If using e-tax you must complete all your income, deductions and Medicare items first.

Example

Gavin, a chef, was a resident of Malaysia for the whole year. His Australian taxable income was \$80,000, of which \$70,000 was JPDA income. Gavin had \$100 of work-related expenses relating to his JPDA income. He has no other amount to show at item T15. Gavin uses worksheet 5 to calculate his JPDA offset.

Gavin's JPDA tax offset is \$20,320. He includes this amount at C item T15 on his tax return (supplementary section) and prints H in the claim type box at the right of C.

End of example

## Check that you have…

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
• completed the labels on your tax return as shown in the relevant parts
• attached your completed Schedule of additional information – item 19 – Joint Petroleum Development Area to page 3 of your tax return
• attached your completed Schedule of additional information – item 19 – exempt foreign income to page 3 of your tax return if asked to in Part 1 – Resident of Australia.

Check that you have printed X in the YES box at Taxpayer's declaration question 2a on page 8 of your tax return.