Field help: Have you earned tax-free income abroad in accordance with DTA?

If you earned tax-free income under a double taxation agreement (DTA) and it is not foreign wage income, select "yes".

Although this income is tax-free, it is generally subject to the progression clause and must be declared in the Form AUS. This means that your tax office will take this income into account when calculating the tax rate for your taxable income. Please enter the income, its source and the type of income on the following pages.