Darius (Pty) Ltd owns a small double-story building on the outskirts of a large city. The building is used for mixed purposes in that it has 4 shops on the ground floor (taxable supplies) and 2 large residential apartments on the top floor (exempt supplies). Shops are rented for R 12 000 each (plus VAT @ 15%) and apartments for R 8 000 each per month (no VAT). There are no separate meters for water and electricity and these expenses are paid by Darius (Pty) Ltd in terms of the lease agreements. An extract from the company’s annual financial statements for the 2020 financial year (tax year) indicates the following income and expenditure items:

STATEMENT OF COMPREHENSIVE INCOME OF DARIUS (PTY) LTD FOR THE YEAR ENDING 28 FEBRUARY 2020

Income

1. Rental of apartments (exempt) 192 000
2. Rental of shops (taxable) 576 000
3. Total income 768 000

Expenses

1. New geysers for apartments 5 000
2. New glass for shop-fronts 16 000
3. Painting of entire building 120 000
4. Electricity 48 000 Water 63 000
5. Telephone 6 000
6. Rates & taxes 100 000
7. Wages 35 000
8. Insurance on building 66 000
9. Total expenses 459 000
10. Net Profit 309 000

Required: Calculate VAT Output, VAT Input, and Net VAT Paid/ Refundable.