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  • Who should use these instructions?



    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 these instructions if you have earned income for performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (the Treaty).

    To ensure you fill in your tax return correctly, either use these instructions yourself or give them to your registered tax agent.


    The treaty was signed on 20 May 2002 and applies from that date.

    The treaty is an agreement between Australia and Timor-Leste (formerly East Timor) which creates the JPDA. It provides the framework for how the petroleum resources within the JPDA are to be shared. The treaty grants 90% of the petroleum resources to Timor-Leste and 10% to Australia.

    Lodge your tax return online

    For a fast, secure and easy way to prepare and lodge your tax return online, use e-tax - available free from our website. For more information visit

    Last modified: 05 Mar 2020QC 18003