1. Zebra Pte Ltd (ZPL) is a goods and services tax (GST) registered trader. ZPLs main customer, Hydrogen Pte Ltd (HPL), a Singapore-incorporated company was wound up by a court order on 1 June 2019. ZPL made the following sales to HPL on credit and has reported the transactions in its GST return for the relevant quarter:

1. $100,000 (before applicable GST) for goods which were delivered to HPLs warehouse in Singapore on 2 January 2019 and for which an invoice was issued on the same day;

2. 50,000 (before applicable GST) for sales of goods which were delivered to the warehouse of HPLs subsidiary in China on 2 December 2018

HPL has not paid ZPL for these sales. As HPL has been wound up, ZPL has written off the trade debt owing by HPL in its accounts for the quarter ended 30 June 2019.

What is the amount of GST bad debt relief which Zebra Pte Ltd can claim in the quarter ended 30 June 2019?

a) $10,500

b) $7,000

c) $3,500

d) $$0

2. Aspire Pte Ltd, a goods and services tax (GST) registered company, incurred the following expenses in the quarter ended 30 June 2019:

	Cost ($)	GST ($)
Parking charges - SLW 123	1,200	84
Trade association subscription	1,000	70
Sports club subscription	2,000	140

what is the amount of input GST which Aspire Pte Ltd can claim for the quarter ended 30 June 2019?

1. $70
2. $294
3. $210
4. $140