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
Your net income earned in the JPDA is taxed in Australia. You can claim a tax offset of 90% of Australian tax payable on that income. Your payer should have withheld 10% of the applicable Australian tax on your JPDA income.
What you need to do
Show all your Australian income (including all JPDA income) and deductions as instructed by myTax. Use worksheet 4 or worksheet 5 to work out your other non-refundable tax offset.
Use worksheet 4 if the only Australian income you had was JPDA income; otherwise, use worksheet 5. If you are using worksheet 5, example 3 will assist you.
Worksheet 4: JPDA tax offset for foreign residents whose only Australian income is JPDA income
|
Your taxable income as shown on your tax return |
$ |
(a) |
|---|---|---|
|
Calculate your tax using the rates and calculators |
$ |
(b) |
|
Multiply (b) by 90. |
$ |
(c) |
|
Divide (c) by 100. |
$ |
(d) |
The amount at (d) is your JPDA tax offset. Enter this amount at 'Other non-refundable tax offset' in Foreign employment income (on a payment summary) in myTax.
Gavin, a chef, was a resident of Malaysia for the whole year. His Australian assessable income was $80,000, of which $70,000 was JPDA income. He paid $100 for work-related expenses related to earning his JPDA income but had no other allowable deductions. He had no other amount to show at Other non-refundable tax offsets. Gavin uses worksheet 5 below to work out his JPDA tax offset.
Gavin’s JPDA tax offset is $20,445. He enters this amount at 'Other non-refundable tax offset' in Foreign employment income (on a payment summary) in myTax.
End of exampleWorksheet 5: JPDA tax offset for foreign residents who have JPDA income and other Australian income
|
|
Gavin |
You |
|
|---|---|---|---|
|
Your taxable income as shown on your tax return |
$79,900 |
|
(a) |
|
Calculate your tax using the rates and calculators |
$25,968 |
|
(b) |
|
Divide (b) by (a) (round to at least 3 decimal places). |
0.325 |
|
(c) |
|
Net JPDA income (after any allowable deductions relating to JPDA income) |
$69,900 |
|
(d) |
|
Multiply (c) by (d). |
$22,717.50 |
|
(e) |
|
Multiply (e) by 90. |
$2,044,575.00 |
|
(f) |
|
Divide (f) by 100. |
$20,445.75 |
|
(g) |
The amount at (g) is your JPDA offset. Enter this amount at 'Other non-refundable tax offset' in Foreign employment income (on a payment summary) in myTax.