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  • Part 2 -Resident of Timor-Leste

    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 Timor-Leste for tax purposes during 2007-08. Otherwise, proceed to Part 3 - Resident of another country.

    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

    Ten per cent of your income earned for work or services performed in the JPDA is taxed in Australia. Your payer should have deducted Australian tax at the minimum rate of 29% on 10% of your JPDA income.

    When completing D1 to D5, you show only 10% of your expenses relating to your work in the JPDA. Read the note Did you have work-related expenses?

    What you need to do

    Before you start on item 1 of your tax return, complete worksheet 3 for each payment summary that includes JPDA income. The example below has been provided to help you fill in worksheet 3.

    Example

    Peter, a labourer, was a resident of Timor-Leste for the whole year. His payment summary shows a gross payment of $120,000 and tax withheld of $3,480. His sole source of income was from the JPDA. Peter had work-related expenses of $200.

    Peter will claim $20 (that is, 10% of $200) as his work-related expenses.

    Peter's Australian tax payable is $3,474.20. Therefore, he will receive a tax refund of $5.80, that is, $3,474.20 (tax payable) minus $3,480 (tax withheld).

    Peter uses worksheet 3.

    Worksheet 3: assessable JPDA income for resident of Timor-Leste

     

    Peter

    You

    Total gross income shown on your payment summary

    $120,000

    $

    (a)

    Total gross JPDA income included on your payment summary

    $120,000

    $

    (b)

    Subtract (b) from (a)

    $0

    $

    (c)

    Divide (b) by 10

    $12,000

    $

    (d)

    Add (c) and (d)

    $12,000

    $

    (e)

    Transfer the amount at (e) to item 1 on your tax return.

    Go to Part 3 - Resident of another country if you ticked D on the schedule. Otherwise, go to Check that you have ...

    Last modified: 01 Jul 2008QC 27922