• 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 2008-09. Otherwise, proceed to Part 3 - Resident of another country.

    What you need

    • All your payment summaries for the 2008-09 income year.
    • Details of your JPDA income - from your employer or your payslips.
    • TaxPack and TaxPack 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

    A proportion of 10% 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 items 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 on your tax return, complete worksheet 3 for each payment summary that includes JPDA income. Example 2 below has been provided to help you fill in worksheet 3.

    Example 2

    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)

    Take (b) away 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 of additional information. Otherwise, go to Check that you have ...

    Last modified: 04 Feb 2010QC 21778