Barry and Joan are resident taxpayers. They have approached you for advice in relation to the following matters:

In 2022/23, Barry earned a salary of $68,400 on which tax of $11,200 was withheld by his employer. His other income included:

o Fully franked dividends from HPB Bilton Pty Ltd $8,500

o Partially franked dividends from Worley Parsons Ltd (franked to 60%) $3,200

o Interest on investments $3,500.

In the same period, Barrys wife, Joan, also received:

o Fully franked dividends from Fortescue Mining $8,500

o Unfranked dividends from Caltex Ltd $1,500

o Income from investments $21,000.

Required:

- Advise Barry and Joan on the tax consequences arising from the respective receipts that accrued to them for the year ended 30 June 2023.

- Calculate Barry and Joan's taxable income for the year ended 30 June 2023.