Sam (who is 45 years old in the current tax year) is a mechanic.

He carries on a business, as a sole trader, in Perth. As part of his business he replaces the worn-out tyres of his customers cars. He replaces all 5 tyres (including the spare tyre) of the cars of each customer.

For the year ended 30 June 2019, he has provided you with the following information regarding his business:

1. On 1 July 2018, he had 300 tyres (at a cost of $1,200 per set of 5 tyres) on hand for emergency tyre replacements.

In December 2018, he bought 500 tyres (at a cost of $1,200 per set of 5 tyres). By 20 June 2019, he had used all 800 tyres in tyre replacements (at a sales price of $1,975 for each replacement of 5 tyres) and has received the full amount of the sales from his customers.

On 20 June 2019, he purchased 100 more tyres from his supplier (at a cost of $1,200 per set of 5 tyres). For income tax purposes, he valued his tyres at cost.

2. (i) salary and wages paid to an employee - $15,000;

(ii) premiums paid for public liability insurance for his business - $10,000.

3. To protect the safety of himself and his employee, when replacing the tyres, he uses Car Positioning Kits which securely position the cars whilst work is being done on them.

On 1 March 2017, he acquired 10 new Car Positioning Kits (2017 Model) at $5,000 each. The Kits have an effective life of 4 years. He depreciated the Kits using the prime cost method.

4. On 31 August 2016, he acquired a machine used in his business for $45,000. It has an effective life of 6 years. He depreciated the machine using the diminishing value method. On 1 January 2018, at a cost of $6,000, he acquired a robotic arm which was installed on the machine to increase productivity.

[For the purposes of this question, the number of days for the relevant periods are as follows:

1. From 1 March 2017 to 30 June 2017:	122 days;
2. From 31 August 2016 to 30 June 2017 :	304 days;

4. 3. From 1 July 2017 to 30 June 2018: 365 days;
   4. From 1 January 2018 to 30 June 2018: 181 days;
   5. From 1 July 2018 to 30 June 2019: 365days ]
5. In July 2018, one of the Kits became faulty. He had the fault fixed at a cost of $2,000.
6. During the current income tax year, he used his car (a Nissan Pintara) (engine capacity 2,800 cc) occasionally in his business. His logbook shows that he used it for 4,600 km of business travel and the total kilometres travelled by the car during the current income year was 7,500.

The operating expenses associated with running the car for the year were $12,300 in total (including depreciation). The car cost him $40,000 when he purchased it on 4 June 2017. All substantiation requirements are met.

Sam is single and has no dependents. He has sufficient private hospital cover with Medibank.

Advise Sam on his tax liability for the year ended 30 June 2019 (assuming that he wishes to legally minimise his income tax liability) based on the information above.