Andreas wishes to minimise the income tax for 2020/21. Calculate Border Pty Ltd's net tax liability in respect of the income that it derived in the tax year 2020-2021. Advise assessability of receipts and deductibility of payments with explanations (Sales, Dividend income, Trading Stock, PAYG withholding, PAYG instalment, Superannuation guarantee, fringe benefit tax, Dividend paid and motor vehicle purchase). Include section numbers and/or cases in your explanations.