• 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 2009-10. Otherwise, proceed to Part 3 - Resident of another country.

    What you need

    • Details of your JPDA income from your PAYG payment summary - foreign employment or your PAYG payment summary - individual non-business for the 2009-10 income year, or 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.

    What you need to do

    Before you start on item 1 on your tax return, complete worksheet 3. First, add up the gross amounts shown on all your payment summaries that are 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 PAYG payment summary - foreign employment 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 at D5Other work-related expenses on his tax return.

    Peter's taxable income is $11,980. His 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 JPDA income included on your payment summary

    $120,000

    $

    (a)

    Divide (a) by 10

    $12,000

    $

    (b)

    Include the amount at (b) at item 1 on your tax return.

    Include 10% of any work-related expenses that relate to your JPDA income at items D1-D5.

    Go to Part 3 - Resident of another country if you printed X in the D box on the schedule of additional information. Otherwise, go to Check that you have ...

    Last modified: 29 Jun 2010QC 27992