Ian McDougall is a sole-trader and a registered person who returns GST on an invoice basis using a 6 month taxable period.

A machine purchased on 1^st Oct 2013 costing $147,375 GST inclusive, was used for a total of 900 hours during the half year ended 30 November 2015. Of this total, 315 hours (35%) use was in respect of private work. In the taxable period ending 30 November 2015 the following GST inclusive transactions (relating to the machine) took place.

	Incurred	Date of Inv	Inv Paid	$
Repairs	10 Oct 2015	20 Oct 2015	31 Oct 2015	2,000
Repairs	25 Nov 2015	30 Nov 2015	08 Jan 2016	615
Power	Oct- Dec 2015	31 Jan 2016	15 March 2016	134
Power	Oct-Nov 2015	06 Dec 2015	15 Jan 2016	220

The depreciation rate allowed on this machine for income tax purposes was 6.67% straight line.

Required:

Calculate the period-by-period adjustment(s) required for the period ended 30 November 2015.