2.Income tax reture: Car Reimbursement

As part of his job, Rick is frequently required to use his own motor vehicle to visit clients and to make regular court appearances.

In addition to his gross salary shown at Item 1 above, during the 2019 income year Rick received a gross car allowance of $3,120. PAYG withholding tax of $956 was deducted from this amount.

Both of these amounts were shown separately on Rick's 2019 PAYG Payment Summary.

what is the amount of assessable income

if it has assessable income, please include the detail of the answer, such as the tax rule and the calculation