Grahame, an Australian resident, is a part time student who is a resident of Australia. He earns $17,000 from his part-time position in the Army Reserve. In addition, he earns $18,000 from his part time job as a pizza delivery man. Pay As You Go (PAYG) of $2,250 was deducted from his salary during the year of income. He has allowable deductions of $550.

Required: Calculate the Net Tax Payable/Refundable for the year ended 30 June 2019. Ignore the Medicare Levy.