Question

Question 1

Sandra is a cosmetic surgeon. She migrated from Edinburgh, Scotland to Brighton, Australia on 1 February 2019 to work at ‘Fabulous Faces’, a surgery specialising in facial cosmetic surgery.

Between 1 July 2018 and 30 June 2019, Sandra received the following amounts:

• Salary of $80,000 from Edinburgh Royal Hospital for surgical work completed up to 31 December 2018.
• Fully franked Commonwealth Bank dividends of $3,000, received in June 2019.
• Salary of $50,000 from Fabulous Faces for the period between March and May 2019.

Sandra also attended the annual cosmetic surgeon’s workshop and received a certificate of completion. She paid the registration fee of $1,500 herself and was not reimbursed by her employer.

Required:      

Advise Sandra what her taxable income is for the 2018-2019 financial year

In your response give reasons and refer to sections of legislation and cases, where relevant.

Answer 1

solution: sandra is a cusmetic surgen and she migrated from edinburgh scotland to brighton, australia on feb 1st 2019 to work at fabulous faces, a surgery specialising in facil cosmetic surgery

  

As sandra following budgetary year so her monetary beginning on first April 2018 to 31st March 2019. So any salary which are spread between this period just are available for the year 2018-2019. So as per this after are available salary :

Pay from Edinburgh Royal Hospita $80,000

Pay from Fabulas faces $50,000 (As referenced that pay given between the period March and May so here I expected this sum due in 2018-19 period.)

So all out available pay is $1,30,000 according to legitimate guidelines and guideline. Profit will available in long term and expenses won't get allowance as it's repaid by her manager.