An existing client of many years provides the following information for you to complete their current tax return.

Submit the completed return in a manner that would be accepted by the taxation office - an electronic or hard copy return.

Your assessor can order the necessary forms from the taxation office.

Income

Employer:	ABC Imports
Gross salary:	$87,500
Allowances:	Allowance for company logo clothing $1,250
Interest from term deposit A/C #123456:	$400
Tax withheld:	$20,325
Allowable work deductions	$7,450 (receipts and log book supplied)
Union fees	$450
Dry cleaning of work clothing	$150
Non-working spouse and no children.
Private health membership was cancelled on July 1st of the income year.

Use the table and the information provided to calculate the taxpayers taxable income and the liability for income tax.