You client, Rob, has the following income and deductions for the financial year ended 30 June 2018: salary, $31,000; bank interest received, $1150; and allowable deductions for special work clothing, $450. Robs employer has deducted $2700 as PAYG tax from his salary during the year.

- Consideration to Robs entitlement to any tax offsets and/or tax credits - Calculation of income tax payable or refundable by applying the method in s 4-10 ITAA 1997