The following information relates to Newtown Limited for the year ended $30$ June $2015.$

Accounting profit before income tax $($after all expenses have been included$)$ $$250000.$

Fines and penalties $($not tax deductible$)$ $ $11000.$

Depreciation of plant $($accounting$)$ $$40000.$

Depreciation of plant $($tax$)$ $ $90000.$

Long$-$service leave expense $($not a tax deduction until the leave is paid$)$ $$24000.$

Income tax rate $30\%.$

No employee has been paid long$-$service leave in the current year. On the basis of this information the current tax liability is: