Mr. Stevenson Smith is a Non- Resident in Fiji and has been employed as part time Water treatment Lab Advisor for Fiji Water. As part of his contract he receives the following for 2020.

Salary of fjd $250,000

Commission for services fjd $10000

Entertainment allowance fjd $50000

Motor vehicle allowance fjd$800 per month.

Medical benefit of $10000 yearly (Non Cash benefit)

He received a one of payment as restrictive covenant NZD $100000 equivalent to FJD $120000 for his contribution towards NZ water Ltd.

received a golden hand shake payment for voluntary end of employment with NZ water Ltd amounting to NZ $50000 equiv $FJD 60000.

owns a property in NZ and earns a monthly lease rental of FJD$15000.

has invested his saving in one of the financial institution in Fiji amounting to fjd $100000 and earns fjd $100 per month in interest.( No withholding tax been deducted)

has bought a property near Nadi Airport, which earns him a rental income of fjd$10000 per month.

has also receives dividend income from a corporate organization for his investment amounting to $900 per year after withholding tax deduction of fjd$100.

paid fjd $5000 penalty and fjd $500 interest on penalty for delay in paying his Income tax 2015.

spend fjd $10000 per month on housing and fjd $20000 on his living and private expenditure.

has donated fjd $50000 towards PM Disaster relieve fund for Tropical cyclone relief.

Required:

Calculate the Income tax for Mr. Smith for the 2020 using the Fiji Income Tax Act 2015.