) Jonathan Smith is an Australian resident and employed by House Pty Ltd as Electrician. The following transactions were all because of Jonathans employment. (5 marks, 1 for each answer)

1) Net fortnightly wages totalled $72,000 for 2021.

2) Total PAYG Tax withheld from fortnightly wages from House Pty Ltd and forwarded to the ATO $28,000 in 2021 Financial Year.

3) Rental allowance totalling $10,000. No PAYG was withheld.

4) Superannuation contributed $12,000 to House Super Fund on behalf of Jonathan.

5) Performance bonus of $22,000, of which $6,600 PAYG Tax for 2021 Financial Year was withheld.

For each of the transactions indicate, which amounts are to be included in Jonathans assessable income.