(f) Hillcrest Limited used the standard option to calculate provisional tax the 2018 tax year. The RIT for the 2017 tax year was $120,000. The company paid all instalments on time. When the companys accountant filed the company's 2018 tax return on 7 July 2018, he calculated RIT of $192,000. The accountant got the balance from the myIRsecure online services account on 9 September 2018 and paid the end-of-year tax and interest right away. IRDcharged the interest at a rate of 9.21% to 7 May 2018 and then 8.27% as late payment after 7 May 2018. Calculate the 2018 provisional tax and the instalments on the instalment dates and the payment or refund on 9 September 2018.

(g) Waikato Limited files two monthly GST returns. On 8March 2018, the company applies to use the ratio option to work out its 2019 provisional tax. IRD approved this and review the companys latest returns, which are for the 2017year. The 2017 RIT is $180,000, and the total taxable supplies the year ended 31 March 2017 is $3,750,000. The companys taxable supplies for the year ended 31 March 2019 are as follows:

GST return period	Taxable supplies ($)
April - May 2018	800,000
June - July 2018	400,000
August - September 2018	350,000
October - November 2018	420,000
December 2014 - January 2019	640,000
February - March 2019	580,000

Calculate the ratio percentage and the provisional tax instalments for 2019 of Waikato Limited.