James Jameson is a computer science Masters Degree student at the University of Melbourne who is employed on a part-time basis as a junior game developer by Gamer Pty Ltd. By 30 June 2020, James had received an annual salary of $47,238 (net of annual PAYG of $12,762). In the same year, Gamer Pty Ltd paid superannuation contributions of $5,700 in respect of his salary into a complying taxed superannuation fund.

In parallel to his job at Gamer Pty Ltd, James independently develops a range of apps that are available for sale at his website, GameLord.com.au, as well as at major online app stores. This part-time activity does not involve the use of any assets other than his personal laptop computer.

The results from GameLord.com.au for the 2018/19 and 2019/20 years are as follows:

2018/19 2019/20

Sales	$10,600	$17,000
Deductible costs	$7,000	$19,500

In April 2020 James won a $10,000 award in a competition sponsored by the Australian Institute of Innovation for developing an educational app for students with disabilities. Following this achievement, Gamer Pty Ltd promoted James to senior game developer on a full-time basis, with an increased gross salary of $90,000 per year, starting on 1 July 2020.

Required

Assuming James does not have any employment-related allowable deductions in the 2019/20 income year, calculate his tax liability for the income year ending 30 June 2020, including explanatory notes where necessary.