A. Keven Smit is a fifty-year-old Australian resident for tax purposes. He is single with no dependants and resides permanently in Newcastle. Kevens Payment Summary for the year ended 30 June 2022 showed the following details:

	$
Gross Salary	99,200
Reportable Fringe Benefits	4,100
Reportable Employer Superannuation Contributions	3,900
PAYG Deducte	35,250

In addition, Keven received a fully franked dividend from an ASX listed (Non- Small Business Taxpayer) Company of $4,000. Keven has no private hospital cover during the year and on 30 June 2022 had an accumulated HELP (HECS) debt of $14,980. Keven had no other income or allowable deductions for the year.

Required:

Calculate the net tax payable/refundable by Keven with respect to the year ended 30 June 2022.

7 Marks

B) John Joey is a professional rugby league footballer playing in the Australian NRL competition. He retired in April 2022 after a long career playing for the Newcastle Knights. To show their respect for his service to the club, a group of fans established a fundraiser on social media to raise funds to gift to John his retirement. The social media campaign was successful with fans donating $25,000. The fans presented John with this gift at a presentation after his last home game.

Required

With reference to case law, advise John whether he will be assessable on the amount presented to him by the fans at his last game.