• ## Part 3 - Resident of another country

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

• 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.