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Jane, a resident taxpayer, has a taxable income of $19,500 for the income tax year ended 30 June 2018, with PAYG instalments of $3,500 deducted

Jane, a resident taxpayer, has a taxable income of $19,500 for the income tax year ended 30 June 2018, with PAYG instalments of $3,500 deducted by her employer. She has no dependents. Her net tax to pay or refund will be (ignore Medicare Levy):

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