Your client, The Brisbane Telegraph Pty Ltd, is the publisher of a weekday afternoon newspaper entitled "The Brisbane Telegraph. The newspaper's headquarters is in Red Hill. The company began operations in May 2017.

The company employs a total of 42 staff members (excluding the CEO, refer below).

In early-June 2021, the company sought to employ a CEO to be based at the head office at Red Hill and placed a job advertisement in the local newspaper.

The successful applicant was Tom Jones. Tom commenced employment with The Brisbane Telegraph on 1 July 2021. His employment contract included all of the amounts specified in the job advertisement outlined on the previous page.

Tom is not a director of the company hes an employee.

Toms gross salary is $140,000.

Tom receives 14% super payment rate inclusive of 10% super guarantee rate.

Toms non-cash benefits are:

1. $6000 golf club membership Indooroopilly
2. Apple laptop $2800 which is 100 percent work related.

Toms salary sacrifice:

1. Salary sacrifice $10,000

Bonus provided and when received and achieved to Tom:

1. $5000 on 30th June

It is now 30 June 2022. The companys managing director, Glen Frey, has approached you and seeks your advice on the following matters.

Required:

(a) Whilst preparing Toms PAYG Payment Summary for the year ended 30 June 2022 in relation to his employment with Daily Telegraph Pty Ltd calculate Toms Gross Payments, Reportable Fringe Benefits Amount and Reportable Employer Superannuation Contributions. Please show and explain all workings and calculations.