BASED ON AUSTRALIAN TAXATION NO SINGAPORE . please do claerly don't give wrong answer again .

Ben Davis was working as a medical practitioner for an annual salary of S$42,900. He has also have this passion of collecting rare species oof spiders. He exchanges with his childhood friends. During such process he made a nominal gain of S$480. As he is an ENT specialist, he made a successful surgery for. Ms Linda on her iner. throat operation recently. Linda paid $5200 as personal gift as she was impressed by his young talent. Ben is also an active rugby player representing as a captain for Wagaman League for an annual payment of S$9,200. He recently signed another contract for Wagaman Club for a compensation of S$32000 for not playing for any other club for the next 4 years. He recently attended a television quiz show and won prizes worth $11,200. As the host requested him to return for the next day, he refuted. On 2nd June 2012, he provided medical consultation to his friend, Karen who in return helped him in erecting a driveway for. his house. The cost to Karen was $2,800 but the market value of erecting a driveway was $4,500. Ben was in a high profile group and so he decided to took up his private health insurance coverage on 1 December 2011. The hospital pays employment allowances to him valued at $6,215 out of which $3440 is subject to Fringe Benefits Tax. Determine the tax liability for Ben Davis for the year ended 30 June 2012. [Provide necessary case laws and legislations where relevant]