Emily Criterion is a 30 year old resident of Australia for income tax purposes.

Emily Criterion is a 30 year old resident of Australia for income tax purposes. Emily is single and employed as a marine biologist by ShellExOil, overseeing the environmental impacts of their operations off the coast of Darwin in the Northern Territory. Emily is based in Darwin where she lives in a property she purchased in 2015. Emily does not have private hospital cover and has a remaining HELP debt at 1 July 2017 of $10,000 relating to the Environmental Science degree she completed in 2015. 

Details relating to Emily's income tax for the year ended 30 June 2018 are as follows:  

Receipts

Gross Salary as per group certificate (note 1)