Gary wants you to calculate his personal income tax liability. He is a tax resident of Australia. During the year ended 30 June 2022 he received the following:

Gross salary and wages of $138,000. His employer deducted from his salary PAYGW tax of $22,523.

Interest income of $678 from the ANZ Bank

Interest of $32 from the BNZ Bank in New Zealand. The $32 is after the New Zealnd Tax Authorities deducted withholding tax of $5.20.

A dividend of $156 from Rio Tinto.

He also spent $250 on text books for his work as an IT engineer.

He does not have private hospital cover.

Required:

Calculate his taxable income and his total tax payable for the year ended 30 June 2022.