As the Accountant for the Allied Employees Union (AEU) Superannuation

As the accountant for the Allied Employees Union (AEU) Superannuation Fund, you have been entrusted with the responsibility of preparing the fund's 2015 income tax return. During the 2015 financial year a record of all cash inflows and outflows affecting the fund has been retained and are shown below:
$\begin{array}{llr}&\text { Details } & \text { Amount (\$) } \\\text { Inflows: } & \text { Employer contributions } & 32,000 \\& \text { Employee contributions } & 10,000 \\&\text { Spouse contributions } & 6,000 \\&\text { Government co- contributions } & 3,000 \\&\text { Interest } & 3,600 \\&\text { Fully franked dividends (@30\%) } & 2,000 \\&\text { Unfranked dividends } & 1,900\\\text { Outflows: } & \text { Accounting fees }&2,000 \\&\text { Audit fees } & 1,000 \\&\text { Bank charges } & 804 \\&\text { Government levies } & 200 \\&\text { Allocated pension payments } & 19,000 \\&\text { Share purchases } & 14,000\end{array}$
a) Calculate the 2015 assessable income for the AEU Superannuation Fund.
b) Calculate the 2015 allowable deductions for the AEU Superannuation Fund.
c) Calculate the 2015 taxable income of the AEU Superannuation Fund.
d) Calculate the 2015 net tax payable of the AEU Superannuation Fund.