Calculate the tax shortfall for a taxpayer that has a taxable income of $100,000 and has incorrectly claimed a $10,000 deduction (no Medicare Levy Surcharge applies).

  

Resident tax rates 2021-22 Taxable income 0-$18,200 $18,201 - $45,000 $45,001 - $120,000 $120,001 - $180,000 $180,001 and over Tax on this income Nil 19 cents for each $1 over $18,200 $5,092 plus 32.5 cents for each $1 over $45,000 $29,467 plus 37 cents for each $1 over $120,000 $51,667 plus 45 cents for each $1 over $180,000