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Roger and his wife, Emily (both Australian residents for tax purposes), have lived on a farm in Julia Creek (which is in north-west Queensland) for the past thirty years. They have an 17-year old daughter, Hayley and a 13 year-old son, Jack. Both children attend high school in Julia Creek and live at home with Roger and Emily.

For the year ended 30 June 2021, Roger has a taxable income of $90,000. PAYG withholding tax of $19,970 was deducted.

Emily has a severe disability that she suffered when she had a stroke several years ago. She is receipt of a disability support pension from Centrelink. Emily has a taxable income of $5,894 (which comprises the disability support pension plus unfranked dividends and interest received).

Roger and Emily do not have any private health insurance and Roger does not have any reportable fringe benefits and has not made any reportable employer superannuation contributions during the 2021 income year.

Resident Individual Tax Rates for 30 June 2021

Taxable Income	Tax Payable
$0 - $18,200	$Nil
$18,201 - $45,000	$Nil + 19% of excess over $18,200
$45,001 - $120,000	$5,092 + 32.5% of excess over $45,000
$120,001 - $180,000	$29,467 + 37% of excess over $120,000
$180,001 +	$51,667 + 45% of excess over $180,000

Required:

Based on a taxable income of $90,000, calculate Roger's tax payable/(tax refund) for the year ended 30 June 2021.

You will need to ascertain whether Roger qualifies for a zone tax offset for residing in Julia Creek by referring to the zone tax offset facility on the ATO website.

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