What you need
You will need details of your JPDA income from your PAYG payment summary – foreign employment for 2015–16, or a letter from your employer.
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 32.5% on 10% of your JPDA income.
When completing the following deductions for work-related expenses in myTax, show only 10% of your expenses relating to your work in the JPDA:
- Union or professional association fees – in Foreign employment income (on a payment summary)
- Work-related car expenses
- Work-related travel expenses
- Work-related uniform, occupation specific or protective clothing, laundry and dry-cleaning expenses
- Work-related self-education expenses
- Other work-related expenses.
What you need to do
Before you start on Foreign employment income (on a payment summary) in myTax, complete 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 $200,000 and Australian PAYG tax withheld of $6,500. 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 'Other work-related expenses' in myTax.
Peter’s taxable income is $19,980. His Australian tax payable is $6,493.50. Therefore, he will receive a tax refund of $6.50, that is, $6,493.50 (tax payable) minus $6,500 (tax withheld).
Peter uses worksheet 3.
End of exampleWorksheet 3: Assessable JPDA income for resident of Timor-Leste
Use this worksheet to work out an assessable JPDA income for resident of Timor-Leste, for each of the following amounts shown on your PAYG payment summary – foreign income:
- Gross payments
- Lump sum A
- Lump sum E.
|
Peter |
You |
|
---|---|---|---|
Amount shown on your payment summary |
$200,000 |
$ |
(a) |
Divide (a) by 10. |
$20,000 |
$ |
(b) |
Enter the amount at (b) at the relevant field in Foreign employment income (on a payment summary) in myTax:
- Gross payments
- Lump sum A
- Lump sum E.
Enter only 10% of any work-related expenses that relate to your JPDA income at the following items:
- Union or professional association fees, in Foreign employment income (on a payment summary)
- Work-related car expenses
- Work-related travel expenses
- Work-related uniform, occupation specific or protective clothing, laundry and dry-cleaning expenses
- Work-related self-education expenses
- Other work-related expenses.
If the Residency status you selected is 'D - Changed residence during the year', go to Part 3 – Resident of another country.