(Employee,substantiation of deductions)

Ted Bilton is a 31-year-old single resident taxpayer employed by West Bank as a loans officer. During the 2021/22 tax year, Ted receivedand retained the following documents:

Income Statement 2O2I,/'22— West Bank

 

Gross Wapes Allowances — Clothing PAYG tax withheld

 

$ 57,600

4OO

11,81O

 

Amounts Deducted — HealthFund	1,045
Various Receiptsand Vouchers
Date                         Paid to                                      Particulars
30 July 21     West Bank Clothing            Non-compulsory uniform	184
(Registered designof West Bank)
04  Sept 21     Red Cross                               Donation	30
11 Oct 21      NFI Tax Accountants         2021 Tax Return fee	80
19 Dec 21      Pickup Hotel                          Work Christmas  Lunch	65
01 Jan 22      Radio Sham                           Computer (estimated 65% work	1,030
use and effective life is 3 years)
15 Jan 22       Cityrail                                     Annual trainand bus ticket used	2,310
to travel from home to work
29 Jan 22      College NSW                         Course Fee - Diploma of	1650
Banking and Finance
loFeb22 Campus Bookshop            Textbooks for bankingcourse	413
8 May 22 Wilson Parking                     Parking Fee whileat work	18
seminar 26 Jun22       AMP                 Personal Superannuation	800
contribution

Other Information

•  Ted also says that he used his Ford to travela total of 920 kilometres for travel from work to visit clients.
•  Ted has maintaineda diary indicating that he spent $72 on small items of stationery for work and $60 for laundry of his work uniform.
• Ted also received $800 in tips from customers.
• Ted has taken the reducedpremium option on his healthinsurance.
•  Ted has not lodged a Notice of Intent to Claim Deductionform with his superannuation fund.

 

Calculate Ted's taxableincome and tax payable for the 2021/22tax year.