Prepare Herbie's PAYG Payment Summary for the year ended 30 June 2020 in relation to his employment with The Brisbane Telegraph Pty Ltd. Please show and explain all workings and calculations for each dollar amount included in the 2020 PAYG Payment Summary. This information will be used for the purpose of completing Herbie's income statement as part of the company's end-of-year electronic single touch payroll (STP) reporting to the ATO.

In order to complete Herbie's 2020 PAYG Payment Summary, he provides you with the following details:

Period of Employment: 1 July 2019 to 30 June 2020

Date of Birth: 9 Oct 1977

Total PAYG Tax Withheld: $59784

Salary: $180000 / year, Bonus: $12000/year

Salary sacrifice: Health insurance: $2,500,

An employer provides iPad: The iPad cost is $880

An employer paid 14% to employee's super fund.

Please attach a one-page summary explaining/supporting your calculations for each dollar amount included in Herbies 2020 PAYG Payment Summary with particular emphasis on explaining the following amounts:

• Gross Payments;
• Reportable Fringe Benefits Amount; and
• Reportable Employer Superannuation Contributions.