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  • Part 3 - Resident of another country

    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

    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

    Your taxable income as shown on your tax return

    $

    (a)

    Calculate your tax using TaxPack 2008 (see table 2.2 and worksheet 2.2 on page 121) or e-tax*

    $

    (b)

    Multiply (b) by 90

    $

    (c)

    Divide (c) by 100

    $

    (d)

    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).

    *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 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.

    Worksheet 5: JPDA tax offset for non-residents who have JPDA income and other Australian income

      

    Gavin  

    You

    Your taxable income as shown on your tax return

    $80,000

     

    (a)

    Calculate your tax using TaxPack 2008 (see table 2.2 and worksheet 2.2 on page 121) or e-tax*

    $24,200

     

    (b)

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

    0.303

     

    (c)

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

    $69,900

     

    (d)

    Multiply (c) by (d)

    $21,179.70

     

    (e)

    Multiply (e) by 90

    $1,906.173

     

    (f)

    Divide (f) by 100

    $19,061.73

     

    (g)

    The amount at (g) is your JPDA offset. Transfer this amount to C item T14 Other tax offsets on your tax return (supplementary section).

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

    Last modified: 01 Jul 2008QC 27922