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could you help ne in calculate income tax for these 6 points please (b) Wesfarmers Dividend: Robyn owns 2,000 shares in Wesfarmers. In September 2022,

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could you help ne in calculate income tax for these 6 points please

(b) Wesfarmers Dividend: Robyn owns 2,000 shares in Wesfarmers. In September 2022, the company announced an unfranked dividend of $1.12 per share which entitled Robyn to a dividend of $2,240. However, instead of receiving the cash dividend, Robyn elected to apply this amount under the company's dividend reinvestment scheme so that she received an additional 40 shares in the company. On the date the dividend was declared, the share price of the company was $56.00 per share. Hence, instead of taking the $2,240 cash dividend, Robyn elected to receive an additional 40 shares in the company. Foreign Dividend Received Robyn also owns 1,500 shares in The a2 Milk Company (NZE:ATM). On 30 March 2023, Robyn received a dividend cheque from the company's share registry in New Zealand for an amount of NZ\$750. According to the dividend statement that accompanied the cheque, the total amount of the dividend paid was NZ$750, but foreign withholding tax of NZ$112.50 equivalent to 15% of the gross dividend had been deducted. The foreign exchange rate on the date the dividend was received was $NZ1.00= A$0.93. The dividend is unfranked. This is Robyn's only investment in a foreign asset. Gross Salary and Wages During the entire 2023 income year, Robyn worked solely for TUQ. Robyn was provided with her annual PAYG Payment Summary from her employer in relation to the period 1 July 2022 to 30 June 2023. Her 2023 PAYG Payment Summary revealed the following: The reportable fringe benefit amount of $12,500 shown on Robyn's 2023 PAYG Payment Summary relates to an arrangement that Robyn has in place with TUQ. As a part of her salary package TUQ pays for several personal expenses on her behalf. These expenses were all subject to fringe benefits tax. Car Reimbursement As part of her job, Robyn is frequently required to use her own motor vehicle to visit students on WIL (work integrate learning) assignments. During the 2023 income year Robyn received a gross car allowance of $5,500. PAYG withholding tax of $1,650 was deducted from this amount. Both of these amounts were shown separately on Robyn's 2023 PAYG Payment Summary. (b) Wesfarmers Dividend: Robyn owns 2,000 shares in Wesfarmers. In September 2022, the company announced an unfranked dividend of $1.12 per share which entitled Robyn to a dividend of $2,240. However, instead of receiving the cash dividend, Robyn elected to apply this amount under the company's dividend reinvestment scheme so that she received an additional 40 shares in the company. On the date the dividend was declared, the share price of the company was $56.00 per share. Hence, instead of taking the $2,240 cash dividend, Robyn elected to receive an additional 40 shares in the company. Foreign Dividend Received Robyn also owns 1,500 shares in The a2 Milk Company (NZE:ATM). On 30 March 2023, Robyn received a dividend cheque from the company's share registry in New Zealand for an amount of NZ\$750. According to the dividend statement that accompanied the cheque, the total amount of the dividend paid was NZ$750, but foreign withholding tax of NZ$112.50 equivalent to 15% of the gross dividend had been deducted. The foreign exchange rate on the date the dividend was received was $NZ1.00= A$0.93. The dividend is unfranked. This is Robyn's only investment in a foreign asset. Rental Property - 16 Flora Road, Charlestown NSW 2282. On 16 February 2004, Robyn purchased a three-bedroom house in Charlestown in her own name at a cost of $205,000. Stamp duty and legal fees relating to this acquisition totalled $17,175 and were also paid on the same date. To finance the purchase of the rental property, Robyn borrowed $200,000 from NAB. The bank paid this money directly to the seller upon settlement of the property on 16 February 2004. Loan establishment fees, totaling $300, were charged to Robyn on this date. The term of the loan is 20 years. Robyn paid the remaining balance of $5,000 in cash from her own savings account to fund the acquisition of the property. When she purchased the house, Robyn was notified that the previous owner/builder constructed the house in March 1994 and that the original construction cost of the house was $95,000. Further, on purchase it was obvious that the plumbing of the house was badly in need of repairs as there was a significant leak in the bathroom that had damaged the floorboards and gyprock. Robyn engaged the services of a builder to fix the plumbing and repaint the interior of the house. The builder was paid $8,300 on 2 October 2004. The property has been permanently rented out since 18 October 2004. For the 2023 income year, Robyn derived gross rental income of $28,500. Expenses relating to the rental property for the 2023 income year were as follows: Robyn McCreary is an Australian resident. She works full-time as an academic for an Australian University, TUQ, in Brisbane. Robyn lives in a three-bedroom house in Bardon with her husband of fifteen years, Mike, and their two children, Anna, aged eleven and Connor, aged nine. Robyn and Mike purchased this property in joint names in December 2015 for $600,000 and have lived there with their children since that date. As such, they regard this property as their main residence. Robyn has various investments, including shares in listed Australian and foreign companies and a rental property which was bought in her own name during the 2004 income year. Robyn maintains bank accounts at NAB and Suncorp, two Australian banks. Interest Robyn has eamed on these accounts during the 2023 income year include: $ - Suncorp savings account (net of 47% TFN withholding tax - see below) 212.00 - NAB savings account (total gross interest received) 150.00 - NAB term deposit (income year interest - see below) ? Robyn opened her Suncorp savings accounts on the 18 January 2016. When opening the bank account, Robyn forgot to take her tax file number (TFN) with her. She subsequently has not provided the bank with her tax file number. Accordingly, the bank has deducted 47% in TFN withholding tax in respect of interest paid on this account during the 2023 income year. The net remaining amount (representing 53% of the gross interest which was owing) was credited to her Suncorp savings account. Further, on 1 November 2022, Robyn invested $50,000 into a twelve-month term deposit earning 1.25% interest with NAB. Interest is to be credited on maturity i.e. 31 October 2023. When entering the above information into HandiTax, please leave the "Branch" and "Account Number" boxes blank. The above interest has been derived from personal investments, and not in relation to any business activity undertaken. Dividends Received Robyn owns shares in several Australian listed public companies (tax rate 30% ). During the 2023 income year, Robyn received the following dividend payments

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