Loading…
Loading…
Sec 4 · G2 (N(A))
Practise problems in real-world contexts with step-by-step help. Free account.
| Chargeable income | Rate | Tax |
|---|---|---|
| First $40,000 | from the table | $ |
| Next $16,400 | $ | |
| All $56,400 | $ |
Income tax: the first part from the table, then the band's rate on the rest
e.g.
Chargeable income
e.g.
GST in a price that includes 9% GST
e.g.
Restaurant bill: 10% service charge, then 9% GST on the total
e.g.
Annual value (property tax) from a monthly rent
e.g.
📖 Worked example
Ali's chargeable income for the year is $61,200. The table shows the income tax rates. Calculate the income tax Ali pays for the year.
| Chargeable income | Income tax rate (%) | Gross tax payable ($) |
|---|---|---|
| On the first $20,000 | 0 | 0 |
| On the next $10,000 | 2 | 200 |
| On the first $30,000 | 200 | |
| On the next $10,000 | 3.5 | 350 |
| On the first $40,000 | 550 | |
| On the next $40,000 | 7 | 2,800 |
| On the first $80,000 | 3,350 | |
| On the next $40,000 | 11.5 | 4,600 |
| On the first $120,000 | 7,950 | |
| On the next $40,000 | 15 | 6,000 |
| On the first $160,000 | 13,950 |
From the table: the income tax on the first part of the chargeable income (in dollars)
📖 Worked example
The annual value of a home is the rent it could earn in a year. Devi's family lives in a flat that could be rented out for $3,400 a month. The table shows the property tax rates for owner-occupied homes. Find the property tax payable for the year.
| Annual value | Tax rate (%) | Property tax payable ($) |
|---|---|---|
| On the first $12,000 | 0 | 0 |
| On the next $28,000 | 4 | 1,120 |
| On the first $40,000 | 1,120 | |
| On the next $10,000 | 6 | 600 |
| On the first $50,000 | 1,720 | |
| On the next $25,000 | 10 | 2,500 |
| On the first $75,000 | 4,220 | |
| On the next $10,000 | 14 | 1,400 |
| On the first $85,000 | 5,620 | |
| On the next $15,000 | 20 | 3,000 |
| On the first $100,000 | 8,620 |
Annual value = the rent for a year: 12 months (in dollars)
📖 Worked example
The table shows the income tax rates. Chen Wei pays $2,437 in income tax for the year. Find Chen Wei's chargeable income.
| Chargeable income | Income tax rate (%) | Gross tax payable ($) |
|---|---|---|
| On the first $20,000 | 0 | 0 |
| On the next $15,000 | 2.5 | 375 |
| On the first $35,000 | 375 | |
| On the next $15,000 | 5 | 750 |
| On the first $50,000 | 1,125 | |
| On the next $30,000 | 8 | 2,400 |
| On the first $80,000 | 3,525 | |
| On the next $40,000 | 12 | 4,800 |
| On the first $120,000 | 8,325 | |
| On the next $40,000 | 15 | 6,000 |
| On the first $160,000 | 14,325 |
From the table: the largest 'first' amount whose tax is less than the tax paid (in dollars)
| 12-hour | 24-hour |
|---|---|
| 12.15 a.m. | 0015 |
| 7.45 a.m. | 0745 |
| 12.05 p.m. | 1205 |
| 7.45 p.m. | 1945 |
| The city is | Its time |
|---|---|
| ahead of Singapore | add the difference |
| behind Singapore | take away the difference |
| past 2400 | the next day |
| before 0000 | the day before |
📖 Worked example
A coach leaves Singapore at 2050 and reaches Kuala Lumpur (in the same time zone) at 0240 the next day. Find the duration of the journey, in hours and minutes.
From the start to midnight (2400)
📖 Worked example
The table shows the time differences between Singapore and some cities. Kumar in Singapore plans to call a friend in Mumbai at 1415 on 14 May, Mumbai time. Find the time and date in Singapore when the call is made.
| City | Time compared with Singapore |
|---|---|
| Mumbai | 2 h 30 min behind Singapore |
| Seoul | 1 h ahead of Singapore |
| Los Angeles | 15 h behind Singapore |
From the table: how far ahead or behind Singapore
📖 Worked example
The table shows the time zones of some cities. A flight leaves Singapore at 0855 on 22 May, Singapore time. The flight takes 2 h 30 min. Find the local time and date when it lands in Bangkok.
| City | Time zone |
|---|---|
| Singapore | UTC+8 |
| London | UTC+1 |
| Bangkok | UTC+7 |
| Sydney | UTC+10 |
Landing time in Singapore time: departure time + flight time
| Find | Round | e.g. |
|---|---|---|
| packs, boxes or tins to buy | UP | |
| servings you can make | DOWN |
A recipe for 4 servings, made for 6
e.g.
A plan at 1 : 50 (lengths times 50, areas times 50 squared)
e.g.
📖 Worked example
The table shows a recipe for chocolate cake for 8 servings, and how the ingredients are sold. Devi is making 30 servings and has to buy all the self-raising flour and cocoa powder. Find the least amount Devi pays for them.
| Ingredient | For 8 servings | Sold in | Price |
|---|---|---|---|
| self-raising flour | 240 g | 500 g bag | $2.35 |
| sugar | 200 g | 1 kg bag | $2.20 |
| cocoa powder | 60 g | 200 g tin | $6.50 |
| butter | 160 g | 250 g block | $4.95 |
| eggs | 4 eggs | tray of 10 | $3.60 |
Self-raising flour: the amount needed, then whole packs (pack size in g)
📖 Worked example
The diagram shows the floor plan of an L-shaped living and dining area. The floor is to be covered with vinyl flooring costing $42 per m². Find the cost of the flooring.
The whole rectangle, then the corner cut out (in m²)
📖 Worked example
The diagram shows the floor plan of a flat, drawn to a scale of 1 : 40. The lengths marked are measured on the plan. Find the actual floor area of the bedroom, in m².
Real lengths from the plan (in cm)
| Step | What to do |
|---|---|
| 1 | Each option's total, with every charge |
| 2 | Compare: choose the cheaper one |
| 3 | Answer: the choice AND its value |
📖 Worked example
Ali needs a new phone and compares the two plans in the table. Ali uses about 45 GB of data a month. Over 24 months, which plan is cheaper? Find the total cost of the cheaper plan over the 24 months.
| Plan A (with phone) | Plan B (SIM only) | |
|---|---|---|
| Monthly fee | $48 | $15 |
| Data each month | 10 GB | 15 GB |
| Extra data | $5 per GB | $6 per GB |
| Phone | $188 when you sign up | buy it yourself for $1,059 |
Plan A: the cost each month (in dollars)
📖 Worked example
85 students and 3 teachers go on an excursion to the zoo. They hire enough buses for everyone, and every student pays for an entrance ticket. The costs are shown in the table. The total cost is shared among the students only, and each student pays the same whole number of dollars, enough to cover the total cost. Find the least amount each student pays.
| Hire of one bus | $495 (49 seats) |
|---|---|
| Entrance ticket | $8.50 per student (teachers free) |
Number of people
Answer a real practice question. Get it wrong and MugCorner shows you where it went wrong, with hints and a step-by-step guide.
Practise problems in real-world contexts with step-by-step help
Endless questions from basic to exam level. Get one wrong and see where it went wrong. Free account.