Rebecca, a resident of Australia for income tax purposes. She is the store supervisor of a leading hardware store. For the year ended 30 June 2019, she was paid $95,300 in salary and wages. She also received a $250 gift voucher from her employer for being the most punctual member of staff at work. The voucher can only be redeemed in return for goods stocked by the store. Her employer withheld tax from her wages from week to week and by the end of the year had withheld $25,300. She has work and gift deductions of $8,000.

i. Discuss the income tax consequences that result from these transactions.

ii. Calculate her tax liability for 2018/19. What difference does is make if you take Medicare levy and Medical levy surcharge into account?