If you have Australian employment payment summaries, see Salary or wages payment summary(egc) 2024
Complete the Foreign employment income payment summary (fei) to report Foreign employment income at Item 1. You can report only 3 foreign employment payment summaries.
Fields in this worksheet
| Fields | Description |
|---|---|
| Foreign employment income type |
F - Foreign J - Joint petroleum |
| Foreign employment income residency details |
A - Australian resident for the whole year C - Changed residence during the year R - Resident of another country for the whole year T - Timor-Leste resident for the whole year. |
| Foreign employment residency from .. to. | If you select C in the residency details, this field will be enabled to enter the dates. |
| Foreign employment income country of residence | If you select C in the residency details, select the country of residence. |
| Foreign employment income | Enter the tax withheld and amount. These details will be populated at Item 1 with code F and in Item 20 Label U. |
| Foreign employment income tax paid | Enter the foreign tax paid amount. This field is enabled only if the residency is A or C.
This field is populated at Item 20 for the correct calculation of the Foreign Income Tax offset (FITO) |
| Is the employer exempt from FBT under section 57A of the FBTAA 1986? | Select Y/N at this question. This will enable/disable the Reportable fringe benefits - employer exempt and Reportable fringe benefits - employer not exempt from FBT |
| Foreign employment income reportable employer super contributions | Enter employer super contributions. |
| Foreign employment income lump sum A | Enter an amount and choose a code R - Genuine redundancy payments or T - For any other reason. |
| Foreign employment income lump sum D | Enter a lump sum amount. |
|
Foreign employment income lump sum E |
lump sum in arrears (LSIA) payments |
| Deductible expenses (D1 to D5) incurred in earning foreign employment income | Enter any deductions related to foreign income. This is used to calculate the net foreign employment income. This information is not lodged to the ATO. |
| Foreign employment income net amount | The field is the total of Foreign employment income + lump sum A + lump sum E - Deductible expenses incurred in earning FEI |
| Foreign employment income other non-refundable tax offset | This field is enabled only if you've selected C or R in the residency status. |
| Foreign employment income ps lump sum in arrears (lump sum E) - Year/Amount |
This field is enabled only if you've entered an amount in Foreign employment income lump sum E. Each payment can be broken down to a maximum of 5 years using Ctrl + insert. |