Who should use these instructions?

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

Use these instructions if you have earned income for performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (the treaty).

To ensure you fill in your tax return correctly, either use these instructions yourself or give them to your registered tax agent.