1 Tom Howard , a computer programmer , is employed by IDAP Ltd . On 1 January 2016 he was posted to London for four months . His Australian salary for the year was $ 25,000 . However , he earned the equivalent of A $ 50,000 when working with the London office . An amount equalling A $ 6,000 in tax had been deducted from his income earned overseas . Assuming Howard received no other income and was not entitled to any tax offsets or deductions , calculate his assessable income and the tax payable for the year ended 30 June 2016 . Question 2 Mary Fellows , a resident of Australia , received the following income for the year ended 30 June 2016 : o ( 1 ) $ 49,300 from sources in Australia o ( 2 ) the equivalent of A $ 30,000 as salary while working overseas for four months ( foreign income tax amounting to A $ 5,000 had been deducted from this income ) o ( 3 ) fully franked dividend of $ 10,000 , and o ( 4 ) dividend income of $ 850 from RTZ Ltd , a London