Your client, Ms Teresa Green, would like assistance with her 2021-22 income tax return. At the interview, Teresa provides you with the following information:

Details                                   Amount ($)
Gross Salary                             85,000
Fully Franked dividends          3,600
Professional membership         800
Stationery (100% work related) 50
Telephone expense (total)         500
(50% was work related)

 

Calculate Teresa's net tax payable, including any offsets and Medicare Levy (Teresa did not hold private hospital cover) and assume no tax was deducted from her salary.