Determine the net GST payable (refundable) to the ATO by completing the following summary taken from the business activity statement:

\begin{tabular}{l|l|l} \hline Amounts you owe the ATO & Amounts the ATO owes you \\ \hline GST on sales or GST instalment 1A \$ [Input] & GST on purchases 1B \$ & {[ Input] } \\ \hline 9 Your payment or refund amounts \$ & [Input] \end{tabular} \begin{tabular}{l|l|l} \hline Amounts you owe the ATO & Amounts the ATO owes you \\ \hline GST on sales or GST instalment 1A \$ [Input] & GST on purchases 1B \$ & {[ Input] } \\ \hline 9 Your payment or refund amounts \$ & [Input] \end{tabular}