Part 2 -Resident of Timor-Leste
Warning:
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attentionUse this part if you were a resident of Timor-Leste for tax purposes during 2011-12. Otherwise, go to Part 3 - Resident of another country.
What you need
You need to know
A proportion of 10% of your income earned for work or services performed in the JPDA is taxed in Australia. Your payer should have deducted Australian tax at the minimum rate of 29% on 10% of your JPDA income.
When completing items D1 to D5, you show only 10% of your expenses relating to your work in the JPDA.
What you need to do
Before you start on item 1 on your tax return, complete worksheet 3. First, add up the gross amounts shown on all your payment summaries that are JPDA income. Example 2 below has been provided to help you fill in worksheet 3.
Example 2
Peter, a labourer, was a resident of Timor-Leste for the whole year. His PAYG payment summary - foreign employment shows a gross payment of $120,000 and Australian PAYG tax withheld of $3,480. His sole source of income was from the JPDA. Peter had work-related expenses of $200.
Peter will claim $20 (that is, 10% of $200) as his work-related expenses at D5 Other work-related expenses on his tax return.
Peter's taxable income is $11,980. His Australian tax payable is $3,474.20. Therefore, he will receive a tax refund of $5.80, that is, $3,474.20 (tax payable) minus $3,480 (tax withheld).
Peter uses worksheet 3.
Worksheet 3: assessable JPDA income for resident of Timor-Leste
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Peter
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You
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Total gross JPDA income included on your payment summary
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$120,000
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$
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(a)
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Divide (a) by 10.
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$12,000
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$
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(b)
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Include the amount at (b) at item 1 on your tax return.
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Include 10% of any work-related expenses that relate to your JPDA income at items D1 to D5.
Go to Part 3 - Resident of another country if you printed X in the D box on the schedule of additional information. Otherwise, go to Check that you have ...