Use this part if you were a resident of a country other than Australia or Timor-Leste for tax purposes during 2007–08.
What you need
- All your payment summaries for the 2007–08 income year
- Details of your JPDA income - from your employer or your payslips
- TaxPack 2008 and TaxPack 2008 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 tax offset 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 2008 or e-tax. Use worksheet 4 or worksheet 5 to calculate your 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, an example has been provided to assist you.
Worksheet 4: JPDA tax offset for non -residents whose only Australian income is JPDA income
Row |
Calculation elements |
Amount |
|---|---|---|
(a) |
Your taxable income as shown on your tax return |
$ |
(b) |
Calculate your tax using TaxPack 2008 (see table 2.2 and worksheet 2.2 on page 121) or e-tax (see Note) |
$ |
(c) |
Multiply (b) by 90 |
$ |
(d) |
Divide (c) by 100 |
$ |
The amount at (d) is your JPDA tax offset. Transfer this amount to C item T14 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.
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 had no other amount to show at item T14. Gavin uses worksheet 5 below to calculate his JPDA offset.
Gavin's JPDA tax offset is $19,062. He transfers the amount to C item T14 on his tax return (supplementary section) and prints H in the claim type box at the right of C.
End of exampleWorksheet 5: JPDA tax offset for non-residents who have JPDA income and other Australian income
Row |
Calculation element |
Amount |
|---|---|---|
(a) |
Your taxable income as shown on your tax return |
$80,000 |
(b) |
Calculate your tax using TaxPack 2008 (see table 2.2 and worksheet 2.2 on page 121) or e-tax (see Note) |
$24,200 |
(c) |
Divide (b) by (a) (round to at least 3 decimal places) |
0.303 |
(d) |
Net JPDA income (after any allowable deductions relating to JPDA income) |
$69,900 |
(e) |
Multiply (c) by (d) |
$21,179.70 |
(f) |
Multiply (e) by 90 |
$1,906.173 |
(g) |
Divide (f) by 100 |
$19,061.73 |
The amount at (g) is your JPDA offset. Transfer this amount to C item T14 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.