Please calculate the tax return of these three parts

1. Gross Salary and Wages During the entire 2016 income year, Michael worked for The Brisbane Telegraph. Michael was provided with his annual PAYG Payment Summary from his employer in relation to the period 1 July 2015 to 30 June 2016. His 2016 PAYG Payment Summary revealed the following: Name of Payer: The Brisbane Telegraph ABN of Withholder: 90 850 815 320 Gross Salary: $127,700 PAYG Tax Withheld: $37,818 Reportable Fringe Benefits Amount: $5,640 Reportable Employer Superannuation Contributions: $9,200 The reportable fringe benefit amount of $5,640 shown on Michael's 2016 PAYG Payment Summary related to a salary-sacrifice arrangement that the firm has in place with all of their senior journalists. Michael arranged for The Brisbane Telegraph to pay several personal expenses on his behalf. These expenses were all subject to fringe benefits tax. 3. Interest Income Michael maintains accounts at two different Australian banks. He provides your group with the following information in relation to the interest he has earned during the 2016 income year: $ ANZ online savings account (gross interest) St George access account (net interest) (TFN withholding tax of $70.56 deducted by bank - refer note below) ANZ term deposit (interest accrued - refer note below) 250.00 Michael opened his St George access account on 19 January 2016. When opening the bank account, Michael did not have his tax file number (TFN) with him. He subsequently forgot to provide the bank with his tax file number. Accordingly, the bank has deducted 49% (or $70.56) in TFN withholding tax in respect of interest earned on this account during the 2016 income year. The net remaining amount of $73.44 (representing 51% of the gross interest) was credited to his St George access account. Furthermore, on 1 January 2016, Michael invested $20,000 into a 12-month term deposit earning 2.50% interest with ANZ with interest to be credited on maturity. This term deposit will mature on 1 January 2017. Michael is expecting interest of $500 will be credited to his bank account upon maturity on 1 January 2017 and has therefore calculated that interest of $250 has accrued to him as at 30 June 2016. When entering the above information into HandiTax, please leave the \"Branch\" and \"Account Number\" boxes blank. The above interest has been derived from personal investments, and not in relation to any business activity undertaken. 10. Other Expenses (a) Mobile Telephone Expenses Michael owns his own mobile telephone. His mobile telephone call costs for the 2016 income year totalled $2,140. According to an analysis of Michael's mobile telephone statements over a three-month period, Michael reliably estimates that 60% of these calls were work-related. (b) Subscriptions and Memberships to Professional Associations Michael paid the following subscriptions and professional memberships during the 2016 income year: $ Australian Journalist Association (AJA) annual renewal 12 month subscription to Australian Geographic Newspapers purchased exclusively for research purposes Qantas Airport Lounge 12-month annual membership renewal fee Michael has been a member of The Qantas Club since 2003. On 1 January 2016, Michael renewed his annual Qantas airport lounge membership because he travels extensively for work purposes and finds it convenient to use the Qantas airport lounge (particularly the business facilities) each time before boarding his flight. Note: For the purposes of the tax return, if students consider that any of the items listed in the four bullet points above are tax-deductible, please include the relevant amounts at Label D5 of the tax return (ie. 'other work-related expenses'). In other words, do not include these items at any other label of his tax return. (c) Home Internet Access Fees Michael pays $80 per month to an internet service provider to connect to the internet at his home in Clayfield. This provides him with a total allowance of 200GB worth of data uploads and downloads per month. Based on a three-month diary that Michael has maintained, Michael estimates that he uses an average of 40% of this data allowance accessing the firm's intranet, downloading client files, and checking his work e-mails. The remaining 60% of internet usage is attributed to his two children who use the internet to play video games, watch video clips, research for school homework and assignments and send e-mails and messages to their friends. During the 2016 income year, Michael paid $960 to the ISP representing 12 monthly payments of $80 each. (d) Home Office Expenses Although he spends most of his day working from the offices at The Brisbane Telegraph, Michael finds it convenient to occasionally work from home. He has set aside a small room in his house at Clayfield, which he uses for the purposes of catching up on work, writing and editing stories and checking emails. When you ask Michael to provide your group with his electricity invoices so that a proportionate claim can be made for home office expenses, he advises that he has not kept any of these invoices. However, Michael provides you with a diary which he has kept for four weeks during the 2016 income year, detailing the total number of hours he has worked at home. From this diary, Michael has been able to estimate that he has worked a total of 800 hours from his home during the 2016 income year. (e) Purchase of a Dell Desktop Computer On 19 November 2015, Michael buys a Dell desktop computer at a cost of $2,800 from Myer. Michael uses this desktop computer exclusively to research breaking political stories and write his newspaper articles. As a birthday present a few months ago, Michael was given a $200 Myer gift card from his family and friends. Michael bought the computer by redeeming the $200 gift card and putting the balance of $2,600 owing on his Visa card. Note: If you need to calculate the number of days, the ATO has a useful online calculator which performs such calculations, being: http://calculators.ato.gov.au/scripts/axos/AXOS.asp A reminder that there are 366 days in the 2016 income year (as 2016 is a leap year). Important Tip Relating to Entering Information for Item 11 into HandiTax Please enter the details for any claims relating to the insurances (ie. item 11 below) directly into the relevant label in HandiTax