For each quarter in the 2012-2013 year (i.e. quarters ending 30 September 2012; 31 December 2012; 31 March 2013; 30 June 2013); Theta makes a PAYG instalment of $15,000. Any final payment of tax (or any refund due) for the 2012-13 year is paid/refunded on 1 October 2013. Assume all of the above figures are GST exclusive. You can ignore any GST consequences for the purpose of answering the below questions. Required (answer all parts)