Further Information

This document is available to download in PDF format (NAT 7288, 87KB).

End of further information

Use for payments to workers and service providers in the Joint Petroleum Development Area (JPDA). The JPDA is defined in the Timor Sea Treaty.


Completing the payment summary for 2009-10 financial year:

You will need to complete the PAYG payment summary - foreign employment (NAT 73297).

When issuing the payee with their PAYG payment summary - foreign employment (NAT 73297), you will need to show the:

  • full amount of salary and wages in the 'Gross payments' box, and
  • Australian tax withheld in the 'Total Australian tax withheld' box.
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For payments made on or after 15 February 2009:

This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to withholding payments covered by Subdivision 12-B of Schedule 1.

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Last modified: 16 Sep 2010QC 21570