• Part 3 - Resident of another country

    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 a country other than Australia or Timor-Leste for tax purposes during 2009-10.

    What you need

    • Details of your JPDA income from your PAYG payment summary - foreign employment or your PAYG payment summary - individual non-business 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

    Your net income earned in the JPDA is taxed in Australia. You can claim a tax offset of 90% of Australian tax payable on that income. Your payer should have withheld Australian tax on 10% of your JPDA income.

    What you need to do

    Show all your Australian income (including all JPDA income) and deductions as instructed by TaxPack or e-tax. Use worksheet 4 or worksheet 5 to calculate your tax offset. Use worksheet 4 if the only Australian income you had was JPDA income; otherwise, use worksheet 5. If you are using worksheet 5, example 3 will assist you.

    Worksheet 4: JPDA tax offset for non-residents whose only Australian income is JPDA income

    Your taxable income as shown on your tax return

    $

    (a)

    Calculate your tax using the rates and calculators or e-tax*

    $

    (b)

    Multiply (b) by 90

    $

    (c)

    Divide (c) by 100

    $

    (d)

    The amount at (d) is your JPDA tax offset. Include this amount at C item T14 Other tax offsets on your tax return (supplementary section).

    *If using e-tax you must complete all your income, deductions and Medicare items first.

    Example 3

    Gavin, a chef, was a resident of Malaysia for the whole year. His Australian assessable income was $80,000, of which $70,000 was JPDA income. He paid $100 for work-related expenses related to earning his JPDA income but had no other allowable deductions. He had no other amount to show at item T14. Gavin uses worksheet 5 below to calculate his JPDA tax offset.

    Gavin's JPDA tax offset is $18,621. He transfers this amount to C item T14 on his tax return (supplementary section) and prints H in the CLAIM TYPE BOX at the right of C.

    Worksheet 5: JPDA tax offset for non-residents who have JPDA income and other Australian income

     

    Gavin

    You

    Your taxable income as shown on your tax return

    $79,900

     

    (a)

    Calculate your tax using the rates and calculators or e-tax*

    $23,620

     

    (b)

    Divide (b) by (a) (round to at least 3 decimal places)

    0.296

     

    (c)

    Net JPDA income (after any allowable deductions relating to JPDA income)

    $69,900

     

    (d)

    Multiply (c) by (d)

    $20,690.40

     

    (e)

    Multiply (e) by 90

    $1,862,136.00

     

    (f)

    Divide (f) by 100

    $18,621.36

     

    (g)

    The amount at (g) is your JPDA offset. Include this amount at C item T14 Other tax offsets on your tax return (supplementary section).

    *If using e-tax you must complete all your income, deductions and Medicare items first.

    Last modified: 29 Jun 2010QC 27992