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Non-resident foreign income worksheet (FI)

This is an ATO schedule lodged with an individual return.

Complete it for a foreign resident who:

  • has an outstanding HECS-HELP or TSL loan with the Australian Government
  • needs to lodge an Australian income tax return.

There are 3 ways you can access the Non-resident foreign income schedule (fi):

  1. Click Adj.Credits and enter the outstanding HECS or TSL debt. If you had a HECS or TSL debt last year, the remaining loan debt displays in the field.
  2. Select it from ATO Schedules.
  3. Select Preparation > Schedule > Non-resident foreign income schedule.
To complete the Non-resident foreign income schedule

This is an ATO schedule required for PLS Lodgment.

The fields are self-explanatory. You can either click the ellipsis or press F10 to open the drop-down.

Based on these figures, MYOB will work out the repayment debt to include in the F4 Estimate. The ATO use these figures to process the Notice of assessment.

Scenario: Simple self-assessment method - You have taxable income in Australia of $52.600.

1. With the return open click the Adjustments tab Adj.credits and scroll down to the HECS-HELP fields under item A1.

2. Enter the outstanding HECS or TSL loan debt or enter the debt amount and click the Non-resident foreign income field to open the NRFI.


2. Select responses for the three fields from the ellipsis F10 drop-list.

4. Enter the Gross foreign income.

The Deduction median rate as provided by the ATO is applied to the Gross foreign income to arrive at standard occupation deductions amount.

5. When you close the schedule fi, the standard occupation deductions calculated are applied to reduce the Non-resident foreign income.

6. Press F4 to preview the Estimate:

Completing either of the other methods follows the same process except there is no median reduction applied to the gross foreign income. 


CCH References


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