Theo is a medical doctor who migrated from London to Brisbane on 1 February 2019 to take up a position as medical adviser with Barrier Reef Tours Australia. Between 1 July 2018 and 30 June 2019, he received the following amounts: ? Salary of $80,000 from Castles Tours in London for work completed up to 31 December 2018: ? Fully franked Telstra dividends of $3,000, received in June 2019 ? Salary of $25,000 from Barrier Reef Tours Australia for the period between March and May 2019 ? Development allowance of $3,000 from Barrier Reef Tours Australia: paid in April 2019. Theo incurred a registration fee of $1,750 to attend the annual ‘Environmental Tourism Workshop’. This expense was not reimbursed by Barrier Reef Tours Australia. Theo kept the certificate and the receipt. Required: Advise Theo what his taxable income is for the 2018-2019 financial year (20 marks) In your response give reasons and refer to sections of legislation and cases, where relevant.