During the year ended 30 June 2019 Michael, a resident taxpayer, received salary and wages income of $26,000 and a franked dividend of $9,800 with $4,200 of attached franking credits. He also had tax instalments (PAYG) withheld from his salary and wages income of $4,000. He has no dependents and no deductions.

Required:

Calculate his net tax to pay or his refund due (ignore Medicare levy) for this tax year

Provide your answer in numerals only eg 9999 if it is a refund then use the minus sign -