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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