Matt, a resident Australian taxpayer, is employed as a doctor working in an emergency department at a hospital in Wollongong. He recently moved into a house that he rents at a cost of $700 per week. He was required to pay a bond of $4,200 and an electricity and gas connection fee of $300.

On 1 September 2021, Matt started a 12-month online Paediatric Emergencies course which would provide him with extra knowledge to be able to specialise in treating medical emergencies in children. When he started the course Matt leased a new laptop for which he kept a record of usage during the year. Based on this record the laptop was used 75% for his study and the balance for private use. Matt estimates that his home internet usage is the same study-related percentage as his laptop.

Matt also has a mobile phone that he has had for the full year and uses for work purposes. As he is often on-call and needs to be available to answer questions regarding patients during and after hours, his phone records indicate a work-related percentage of 60%.

During the year ended 30 June 2023, Matt had records of the following receipts and payments:

Grosssalaryfrom the hospital(PAYGwithheld$35,000)	$125,000
Travel allowance from the hospital	$2,000
Intereston bank term deposit	$320
FullyfrankeddividendfromCommonwealth Bank	$3,100
Medical Board of Australia registration fees	$880
Australian Medical Association fees	$500
AirfaresSydney to Perthreturntoattenda three-day medical conference	$950
TaxifaresfromPerthairportto the hotel and return to the airport	$120
Parking fees at Sydney airport where he left his car to fly to Perth	$200
Accommodation in Perth for the conference (50% of this was reimbursed by the hospital)	$1,400
EnrolmentfeesforonlinePaediatric Emergencies course(12-monthcourse)	$1,500
Laptopleasepaymentpermonth	$130
Mobilephonemonthlypayment	$110
Internetconnectionmonthlyfee	$80
Purchaseofshirts and pants toweartowork	$600
Purchaseof non-slip, fully enclosed leather shoes he only wears to work	$160
Annualtrainfares totravel fromhome toworkdaily (returnfares)	$1,460
FuelcosttoattendaworkshopforhisPaediatrics course(400kmroundtrip)	$50
Purchase of new stethoscope (15 May 2023)	$290

Required:

Assume you are the Tax Agent for Matt, and he has provided you with the above information during his annual interview for the preparation of his 2023 income tax return.

1. Withreferenceto relevantlegalauthority,calculateMatt'staxableincomefortheyearended30 June 2023. You should include workings where applicable and details of why amounts areincludedorexcludedfromthecalculation.Also,adviseofanyadditional informationorclarificationyouwouldhaveobtainedfromMatttoensurethe accuracy of the taxable income. (10 marks)
2. AssumethatMattissingle,hasadequateprivatehospitalinsuranceandnodependants. Calculate his income tax payable or refundable for the year ended 30 June 2023. (5 marks)