Daniel is a physiotherapist who works at Murdoch Hospital. Daniel earns $$98,000$ per annum from his job and has a tax credit of $$18,000.$Daniel's physio membership and insurance costs him $$5,000$ per annum.Daniel is single and has no kids. On $1$ April $2023$ after discussion with his accountant Daniel rushed to get private health insurance as he was advised that he will get a tax benefit from having private health insurance.Daniels HECS debt was $$35,000.$Calculate Daniels net tax payable or refund as at $30$ June $2023.$ Show all workings.