Thanks Synthia, Sorry about that, I was a bit slow off the mark. Now I know what you are talking about. The taxation here in oz is fairly simple, the more you earn the more you pay................that is all there is to it. And at the end of it all, you get a huge stinking bill (no return). This is exactly why we have chosen to be expats for nine years in the past, because we here in oz have, as I believe...............the highest tax rate in the world. And you don't mess around with the ATO......................Thanks again, Cheryl.