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EDITH COWAN UNIVERSITY INCOME TAX FRAMEWORK II LAW2410 TUTORIAL PAPER NO. 1 1/20

ID: 2540452 • Letter: E

Question

EDITH COWAN UNIVERSITY INCOME TAX FRAMEWORK II LAW2410 TUTORIAL PAPER NO. 1 1/2018 QUESTION 1 Peter, who is single, will derive $95,000 of assessable income and will be entitled to $25,000 deductions during the current income year. He has made an advance payment of $2,000 to the Australian Taxation Office for the current income year He has private health insurance cover. Calculate Peter's tax liability (or tax refund), including Medicare levy (f applicable), for the current income year. (Assume that Peter is not entitled to any rebate/offset). QUESTION 2 Martha, who is single, will derive $100,000 of assessable income and will be entitled to $25,000 deductions during the current income year She has made an advance payment of $20,000 to the Australian Taxation Office for the current income year. She has private health insurance cover. Calculate Martha's tax liability (or tax refund), including Medicare levy (if applicable), for the current income year. (Assume that Martha is not entitled to any rebate/offset). Will your answer be different if she has $120,000 of taxable income and has not made any advance payment to the Australian Taxation Office for the current income year?

Explanation / Answer

PETER TAX LIABILITY FOR F Y 2017-18

TOTAL INCOME   US$         95000

LESS DEDUCTIONS           25000

NET TAXABLE INCOME       70000

LESS MEDICARE LEAVY      1400

2 % AS HE IS PAYING

TOWARDS HEALTH POLICY

TAXABLE INCOME              68600

TOTAL TAX

UP TO 37000   IS              3572

37001 TO 68600 -             10270

32.5 C FOR ONE US$

TOTAL 31600*32.5

TOTAL TAX                       13842

3572+10270

LESS PAID                          2000

NET PAYABLE              11842

MARATHA FIRST CASE

TOTAL           100000

LESS              25000

NET              75000

MEDICARE 2% 1500

NET 73500

TAX UP TO 37000   IS 3572

73500-37000 =                 11862.5

36500 @ 32.5 CENT

TOTAL                        15434.50

PAID                           20000.00

REFUND                      4565.50

SECOND CASE -

TAXABLE                      120000

LESS MEDICARE

2%                                  2400

NET                             117600

TAX UP TO 87000            19822

117600-87000=30600@ 37=   11322

TOTAL                            31144 AUSTRILIAN DOLLAR IS PAYBLE