Worried you’re missing part of your refund? Remember, the low and middle income tax offset isn’t a refund on its own – it’s used to offset (or reduce) the amount of tax you pay. The offset amount you may be entitled to is automatically applied and could range between $255-$1080, depending on things like your taxable income and how much tax you’ve paid.
One of the presenters did a conference (via skype but for a class in Australia) and it's time to organise payment. It's only an AU$100 invoice but the person lives in the USA. Do we need to retain 49% for tax for such a little amount?