1. Barry is an engineer who was born in Australia. Barry's specialist engineering skills are in high demand, and in 2023 he was recruited to work off the coast of Thailand on an oil rig for a German company. He was recruited for this job in Australia and he signed a contract with the company here.

Barry's family continue to live in Australia in a home that Barry and his wife own. Barry's salary from his job is paid into a joint bank account that he holds with his wife in Australia. Since starting to work off the coast of Thailand, Barry has visited Australia once during his time off.

Required:Please discuss whether Barry is a resident of Australia, with reference to relevant legislation and cases. (10 marks)

2. Jan is a tax resident who is single and has no children. She is not entitled to the seniors and pensioners tax offset. For the current income tax year, she has received $45,000 in assessable income and has $4,000 in allowable deductions. What is her primary tax payable including Medicare levy for the current income tax year? Assume that Jan has private health insurance.

a. $5,152

b. $4,332

c. $13,325

d. $820

3. What section of what Act would we look at to determine how to calculate taxable income?

a. s4-10 of ITAA97

b. s995-1 of ITAA97

c. s3-5 of ITAA97

d. s4-15 of ITAA97

4. What is the significance of s51(ii) of the Australian Constitution?

a. This section provides that laws imposing taxation "shall deal only with the imposition of taxation" and "shall deal with one subject of taxation only"

b. This section provides that customs and excise duties can only be imposed by the Commonwealth

c. This section provides that the Commonwealth has power to make laws with respect to taxation but not so as to discriminate between States or parts of States

d. This section provides that only the Commonwealth can make laws with respect to taxation

5. In the case Scott v FCT (1966) which of the following facts was not considered important to determining whether the gift in that case was income?

a. The fact that the amount of the gift was equal to the value of the services provided by Mr Scott

b. The fact that Mr Scott had already charged fees for his services

c. The motives of Mrs Freestone

d. The fact that Mrs Freestone made other gifts at the same time