Minita is a Registered Nurse working in a hospital and also has some business activities. She needs to file her
income tax for the year 2023/24. Below are the details she provided:
• Minita is a single mom and a resident taxpayer of Australia. She has one dependent child who is 9 years
old.
HI6028 Taxation Theory, Practice and Law Individual Assignment T1.2024
• Her taxable salary for the year is $104,000, which includes tax already withheld. She doesn't have private
health insurance.
• She incurred the following expenses:
- $300 for her nursing uniform
- $550 for protective clothing for COVID-19
- $950 for her Nursing Membership
- $300 for Nursing License renewal
- $3,700 for capacity development in her nursing career
- $1,200 for her party clothes
- Minita has a student loan outstanding from her previous studies at Sunshine Coast University,
amounting to $49,000.
• Her employer contributes a superannuation guarantee charge of 12% on top of her salary to her
nominated fund.
• Minita has passive income of $9,000 from investments in shares during the tax year.
Calculate Minita's Total Assessable Income, Taxable Income, Total Tax Liability (including Medicare Levy and
Medicare Levy Surcharge and other liabilities if applicable).