Gabrielle is a medical practitioner (doctor) who operates her business in a medical centre. She has registered her business for GST as a sole trader. In addition to her medical practice she has certain investments. She had the following transactions during the September quarter:

• Professional fees of $3300 from the supply of her medical services to her patients.

• Lease income of $1100 received from the renting of a residential investment property to tenants.

• Sale of an item of depreciating plant for $440

Based on these transactions what is Gabrielles GST liability for the September quarter?

Select one:

1. $400.

2. $140.

3. $440.

4. Nil.

5. $40.