During the year ended 30 June 2020 Francis, a resident taxpayer, received salary and wages income of $34,750 and a franked dividend of $11,800 with $3,200 of attached franking credits. She also had PAYG instalments of $15,000 withheld from her salary and wages income. She has no dependents. But she has work related allowable deductions of $5,000.

Required: What will her net tax to pay or refund be (ignore Medicare levy)? All calculations must be shown as well as relevant legislation