Lionel is 52 years of age and is a single parent. He has two dependent children living with him, twin daughters, Clara and Joanne, aged 17 years. Clara has no income, but Joanne is in receipt of a Disability Support Pension and has received $5,698 during the year. Lionel received the following income - $50,500 Total gross amount from his income statement $ 6,900 Jobseeker payment Lionel also had the following amounts listed on his income statement - $29,990 Reportable fringe benefits amount (exempt employer) $19,300 Reportable employer super contributions He has allowable work related deductions totalling $1,850 and a HELP debt of $5,893