• 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 2011-12.

    What you need

    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 Individual tax return instructions 2012 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 $18,558. 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*.

    $23,600

     

    (b)

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

    0.295

     

    (c)

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

    $69,900

     

    (d)

    Multiply (c) by (d).

    $20,620.50

     

    (e)

    Multiply (e) by 90.

    $1,855,845.00

     

    (f)

    Divide (f) by 100.

    $18,558.45

     

    (g)

    The amount at (g) is your JPDA offset. Include this amount at 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: 28 Jun 2012QC 25660