Q: Ted Jones (2016/17) the details of receipts and expenditure are as following:

Q: A client who is an employee architect, he and another employee entered a station design competition by the government office (OVGA). They progressed to the final five and received a prize of $40,000 to prepare a plan for the project, and they were requested to submit an invoice to OVGA for the amount. The ultimate prize for the competition was a contract to design the station. There is no precedent or interpretative decision that fits this situation. Whether the prize will be regarded as assessable income?

Q: Victoria Jackson, self-employed interior decorator, 55 years old, single, not registered for GST.

Q: A client had incorrect wages from 2010 tax year to the 2015 tax year. He has made a settlement with his previous employer of $30,000 and this payment was made on July 8, 2016. He has retired and is currently receiving the carers pension as he is looking after his disabled wife. How to treatment the payment? The shortfall for each year needs to be calculated and then average the $30,000 across these years? Whether the amount need to be included as a lump sum payment in the 16/17 year?

Q: A client is a doctor who visits patients at their home. The patients are all supplied by a company he works for. He is paid per patient by the company that engages him gets a percentage, not on an hourly or daily rate. In order to maximize his earnings, his wife drive him around while he visit the patients. As he is free to make calls, notes and so on while being driven. He wants to pay his wife a market rate for the services she provided.

Q: Given that Jeff (an Australian resident)'s taxable income is $45,000, how much is he entitled to low and middle income offset?