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Principles of Taxation Law 2023
CHAPTER 3 – THE TAXATION FORMULA
Question 3.1
What is the basic income tax payable for an Australian resident individual with taxable
income for the 2022–23 income year of:
(a) $15,000?
(b) $50,000?
(c) $150,000?
(d) $300,000? Question 3.2
What is the basic income tax payable for a foreign resident individual with taxable Australian
income for the 2022–23 income year of:
(a) $15,000?
(b) $50,000?
(c) $150,000?
(d) $300,000? Question 3.3
Calculate the Medicare levy payable (if any) for the year ending 30 June 2023 on the
following amounts for a single Australian resident taxpayer who is not entitled to the seniors
and pensioners tax offset (assume the same “threshold amount” and “phase-in limit” as for
the 2021-22 income year):
(a) $20,000
(b) $25,000
(c) $30,000
Question 3.4
Calculate the Medicare levy surcharge payable (if any) on the following taxable income
amounts for a single Australian resident taxpayer who does not have private health
insurance for the entire income year.
(a) $50,000
(b) $100,000
Question 3.5
Following on from 3.4, calculate the Medicare levy surcharge payable if the individual had
private health insurance for 100 days in the income year.
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© 2023 Thomson Reuters (Professional) Australia Limited
Question 3.6
Jill is an Australian resident for tax purposes. She has assessable income of $500,000. She
has deductions of $100,000 and franking credit tax offsets of $30,000. What is Jill’s tax
payable for the 2022–23 income year?
Question 3.7
Acme Pty Ltd has determined that its assessable income for the year is $789,000 and it has
deductions of $300,000. What is Acme’s tax payable for the 2022–23 income year? Assume
that Acme’s turnover is in excess of $50 million.
Question 3.8
Linley is an Australian resident for income tax purposes. She has taxable income of
$277,000. She has been provided with a receipt for an expense in the amount of $10,000.
This expense will constitute a deduction. How much tax will Linley save for the 2022–23
income year as a result of the additional deduction?
Question 3.9
Following on from 3.8, Linley has a HELP debt of $25,000. How much of the HELP debt would
she be required to repay for the 2022–23 income year?
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© 2023 Thomson Reuters (Professional) Australia Limited
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