Professor Kofi Aboagye is a lecturer at the University of Ghana. He is also a visiting lecturer at two universities in Britain. During the year 2000, he earned the following gross incomes from the two universities in Britain as follows:

University of Essex GHC2,400

University of Wessex GHC3,000

Tax deducted in each case was 10%. He remitted half the net amount to Ghana and saved the other half in his account in London.

During the same period, he earned interest of GHC240 on his savings in Britain. Tax deducted on the interest was GHC36. He remitted the net amount in full to Ghana.

His salary at the University of Ghana for the year 2000 was GHC1,800.

Assume there is double taxation avoidance agreement between Ghana and Britain. You are required to find his net tax payable for the year. He has no reliefs.

Rates for 2000: First GHC90 is free; Next GHC90 is 5%; Next GHC120 is 10%; Next GHC720 is 15%; Next GHC720 is 25%; Exceeding GHC1,740 is 35%.