The Spotless Superannuation Fund is a complying fund. The fund received the following contributions:

july 2017 Contributions from employer relating to 2016/17 $27,800

sep 2017 Superannuation Guarantee shortfall received from ATO $11,400

Oct 2017 Contributions from employer relating to Sept 2017 quarter $34,500

Jan 2018 Contributions from employer relating to Dec 2017 quarter $36,100

Apr 2018 Contributions from employer relating to March 2018 quarter $27,450

July 2018 Contributions from employer relating to June 2018 quarter $19,320

Additional Notes:

All of the above amounts related to members who have supplied their TFN.

There was a further $8,340 of superannuation accrued and payable by the contributing employer in relation to 2017/18 but has not been received by the fund.

Required:

Calculate the fund's assessable income from the contributions for the 2017/18 tax year.