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  • Part 3

    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.

    What you need

    • All your payment summaries for the 2004-05 income year.
    • Details of your JPDA income - from your employer or your pay slips.
    • TaxPack 2005 and TaxPack 2005 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 rebate 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 2005 or e-tax.

    Use one of the following worksheets to calculate your rebate. Use Worksheet 4 if the only Australian income you had was JPDA income; otherwise use Worksheet 5.

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

    Row

    Calculation element

    Amount

    (a)

    Your taxable income as shown on your tax return

    $

    (b)

    Calculate your tax using TaxPack 2005 (see Table 2 on page 122) or e-tax*

    $

    (c)

    Multiply (b) by 90

    $

    (d)

    Divide (c) by 100

    $

    The amount at (d) is your JPDA rebate. Include this amount at item T13 Other tax offsets on your tax return (supplementary section).

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

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

    Row

    Calculation element

    Amount
    (Gavin)

    Amount
    (You)

    (a)

    Your taxable income as shown on your tax return

    $80,000

    $

    (b)

    Calculate your tax using TaxPack 2005 (see Table 2 on page 122) or e-tax**

    $23,312

    $

    (c)

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

    0.291

    -

    (d)

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

    $69,900

    $

    (e)

    Multiply (c) by (d)

    $20,340.90

    $

    (f)

    Multiply (e) by 90

    $1,831,681

    $

    (g)

    Divide (f) by 100

    $18,306.81

    $

    The amount at (g) is your JPDA offset. Include this amount at item T13 Other tax offsets on your tax return (supplementary section).

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

    Example: Gavin earns Australian taxable income while residing outside of Australia

    Gavin, a chef, was a resident of Malaysia for the whole year. His Australian taxable income was $80,000, of which $70,000 was JPDA income. Gavin had $100 of work-related expenses relating to his JPDA income. He has no other amount to show at item T13. Gavin uses Worksheet 5 to calculate his JPDA offset.

    Gavin's JPDA tax offset is $18,307. He includes this amount at item T13 on his Tax return for individuals (supplementary section) 2005 and prints H in the claim type box at the right of C item T13.

    End of example
    Last modified: 05 Mar 2020QC 18003