Part 2 -Resident of Timor-Leste



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

End of attention

Use this part if you were a resident of Timor-Leste for tax purposes during 2010-11. Otherwise, go to Part 3 - Resident of another country.

What you need

  • Details of your JPDA income from your PAYG payment summary - foreign employment
  • TaxPack and TaxPack supplement if you are completing a paper tax return. See More information to find out how to get copies of these publications.

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 D5Other 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




Total gross JPDA income included on your payment summary




Divide (a) by 10.




Include the amount at (b) at item 1 on your tax return.

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 ...

Last modified: 29 Jun 2011QC 27276