Yvette Jankic, a resident single taxpayer aged 31, worked in New Zealand from 1 July until 15 November in the financial year and has provided the following information for the tax year:

Receipts	$
Interest (net of TFN tax withheld$470)	530
Interest from United Kingdom (net of withholding tax$300)	2,700
Dividend from the U.S. state of Georgia (net of withholding tax$2,100)	3,900
Gross salary - Australian employment (PAYG tax $5,285withheld)	21,000
Reportable fringe benefit as per PAYGSummary	6,252
Net salary - New Zealand employment (tax withheld$2,540)	12,650
Bonus from Australian Employer for exceptionalperformance	2,000

Payments	$
Interest and Dividend deductions relating to United Kingdomand Georgiainvestments	250
Work-related deductions relating to Australianemployment	300

Yvettedoesnothaveprivatehealthinsurance.

Required:

1. Describe how the foreign income should be treated in Yvette's tax return, in the calculation of both taxable income and tax payable.
2. Calculate Yvette's taxable income.

Calculate Yvette's tax payable / refundable