ABC restaurant is a partnership business.

For the year ended 30 June 2018, the business income and expenses for ABC Restaurant are shown in the following Profit & Loss Statement that was prepared under cash basis:

ABC Restaurant

Profit & Loss Statement

For the year ended 30 June 2018

Total sales :$150,000

Less: Cost of goods sold: $54,000

Gross Profit :$96,000

Less: Expenses

Advertising : $3,000

Rent ; $27,000

Electricity & Gas : $3,500

Salary & Wages : $42,000

Superannuation expense :$3,560

Total expenses $79,060

Net profit $16,940

How much tax should ABC Restaurant pay for the year ended 30 June 2018? and how to calculate the tax for one partner if he have another income?