Liz Roberts is a single resident taxpayer with no dependants. She lives at $14$B Oakmont Way, Joondanna, $6978.$ Liz bought the property in $2021,$ financing the purchase with a loan from the ANZ Bank.

Liz$$s tax file number is $974928674$ and her date of birth is $2$ August $1994.$ Her contact phone number is $0412345678.$

Liz is a primary school teacher at Lakeview Primary School in Leederville. Her payment summary for the year ended $30$ June $2023$ shows the following information:

Payer: Department of Education $($ABN $81485759863)$

$($Not exempt from FBT under s$57$A FBTAA$86)$

Salary

$$95,287$

Total tax withheld

$$23,400$

Liz$$s work at the school includes time spent assisting with physical education classes and coaching the Year $5$ and $6$ netball teams. Liz provides you with receipts for the following items, which she would like to claim as deductions:

Teacher Registration Board of WA $-$ annual fee $($paid $21/02/23)$ $$90$

Gym membership $-12$ months $($paid $02/07/22)$ $$780$

Sports clothes $($$$140)$ and shoes $($$$180)($purchased $14/01/23)$ $$320$

Liz earned $$62$ in interest on a bank account she has at the ANZ Bank. The account details are as follows:

BSB No: $831-299$

Account No: $842574256$

Account Name: EA Roberts

If Liz were to receive a tax refund this year, she would like it to be paid into this account.

Liz and her brother have an investment property, which is rented out to a long$-$term tenant. Liz financed her half share of the purchase price of the property with a loan from the ANZ Bank. During the income year, Liz paid $$14,448$ in interest on her residential investment property loan. The total income and expenses relating to the rental property during the income year were as follows:

Rent received $$24,700$

Deductible expenses $($rates$,$ water service charges, insurance, etc.$)$ $$7,600$

Liz received a fully franked dividend of $$230$ during the year. The franking credit amount $($the franking credit allocated to the dividend$)$ was $$98\mathrm{.}57.($Liz knows from past experience that the correct treatment of franked dividends is to include both the cash amount of the dividend and the franking credit amount in her assessable income. Liz will be entitled to a franking credit tax offset equal to the franking credit amount, which the ATO will show in her notice of assessment.$)$

Liz bought and sold some shares during the year, resulting in a $$current year capital gains$$ amount of $$1,260.$ This was her only capital gains tax event for the year, and Liz has no carried forward net capital losses. Her $$net capital gain$$ for the year is $$1,260.$

Liz has a complying health insurance policy with HMF$,$ a registered health insurance provider. Her private health insurance statement shows the following information:

Liz won a total of $$234$ during the year from her regular LotteryWest Lotto entries.

Liz has receipts for donations totalling $$100$ made to approved charities during the year. She also gave $$20$ to a street busker.

Liz has a HELP loan of $$14,876.$

Liz paid a registered tax agent $$250$ to prepare and lodge her $2022$ income tax return.

ATO tax return forms ATO tax return forms

Visit the Australian Taxation Office $($ATO$)$ website and download the following two forms:

Tax return for individuals $2023($PDF$,$ product no: NAT $2541-06\mathrm{.}2023,12$ pages$)$

Tax return for individuals $($supplementary section$)2023($PDF$,$ product no: NAT $2679-06\mathrm{.}2023,4$ pages$)$

You can confirm that you have the correct forms by checking the product number at the bottom of the front page.

Print a paper copy of the tax return forms for completion.

You may find it helpful to access the Tax return instructions.