Dr Jones runs a medical practice and botox clinic (note: A botox treatment is treated as a cosmetic procedure which temporarily paralyses targeting muscles in the face to give a more youthful appearance). During the 2017/18 income year, he derived the following supply amounts (inclusive of GST where applicable):

GROSS fees from patients for medical services ............................$375,000

GROSS fees from botox treatments (purely cosmetic) ...............$275,000

GROSS wages for lecturing at university .........................................$45,000

Interest received on business bank account .....................................$15,000

GROSS payments received from selling plain bottled water ..............$3,300

GROSS payments received from selling sparkling bottled water ......$3,300

He also incurs the following expenses (inclusive of GST where applicable)

Botox injections ................................................$27,500

Bottled water (plain) to sell in his practice .........$550

Bottled water (sparkling) to sell in his practice ..$550

Computer for private use ...................................$1,650

Wages (1 x employee) .......................................$25,000

Calculate the GST payable on supplies for the 2018/19 income year

Calculate the GST tax credits on for the 2018/19 income year

What is Dr Jones’ net GST position for the 2018/19 income year?