Part 2 - Resident of Timor-Leste



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





Total gross income shown on your payment summary




Total gross JPDA income included on your payment summary




Take (b) away from (a)




Divide (b) by 10




Add (c) and (d)




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