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. |
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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 ...