If the payee is an Australian resident for tax purposes



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

The Australian tax amount to be withheld is the amount:

  • that would otherwise be withheld in Australia under the relevant PAYG withholding tax table - it is based on the information the payee supplied on a Tax file number declaration (NAT 3092) and, if applicable, a Withholding declaration (NAT 3093)


  • the amount of tax paid or payable to Timor-Leste for services performed in the JPDA for the relevant period.

The amount subject to tax in Timor-Leste may include superannuation and other benefits. For example, an Australian resident receives a monthly payment of $10,000 for work in the JPDA and an additional amount of $1,000 is paid into a superannuation fund for the payee. The amounts withheld for Australian tax would be based on $10,000, while the tax paid to Timor-Leste would be based on $11,000.

Last modified: 26 Nov 2008QC 21038