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  • 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.

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    The Australian tax amount to be withheld is the amount:


    • the amount of tax paid or payable to Timor-Leste for services performed in the JPDA (JPDA income) 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.


    The rate of tax levied by Timor-Leste is currently 20%. Since 90% of the JPDA income is subject to tax in Timor-Leste, the effective rate is 18% (that is, 90%   20% = 18%).

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    Last modified: 16 Sep 2010QC 21570