Brett is an engineer who practises as a consultant in a sole practice in Sydney, Australia. He has also built up quite a portfolio of shares for investment purposes over the years and owns an investment property. He is registered for the Goods and Services Tax (GST). You are not required and should not discuss GST in this assignment. Ignore GST as part of the assignment. During the financial year ended 30 June 2024 Brett was paid $375,000 in fees for his engineering consultancy services. He has one full-time employee, Amanda who acts as his office assistant and occasionally assists with drafting engineering plans as she has the appropriate TAFE certificate. Brett pays Amanda a salary of $45,000 per year. Brett's 20-year-old son, Micha is finishing off his commerce degree at UNSW. Micha occasionally comes to work in Brett's business during holidays to help with the administration work. He gets paid a wage of $600 per week. The normal wage for this position is $500 per week. On Micha's birthday Brett decided to give him $300 cash