Jonathan Davies is a lawyer who operates as a sole practitioner in Brisbane. He also owns several residential rental properties, which he rents out to tenants. Jonathan is registered for GST and uses the GST cash basis. He has elected to lodge his Business Activity Statements on a quarterly basis with the ATO.

The following information relates to his two businesses for the quarter ended 30 June 2021.

Where applicable, amounts shown below are inclusive of GST.

Cash Receipts	$
Gross income from legal services	165,000
Gross income from residential rent	15,000
Interest income (arising from the maturity of a term deposit with the bank)	180
Gross proceeds from sale of a laptop computer used in the legal practice	300

Cash Payments	$
Purchase of new motor vehicle used in the legal practice	82,000
Commercial rent paid for the legal practice	16,500
Wages paid to legal receptionist	15,000
Depreciation expense on plant and equipment used in the legal practice	2,750
Bank charges on legal practice's bank account	100
Superannuation for legal receptionist @ 9.5%	1,425
Purchase of a new dishwasher for one of his rental properties	1,250
University tuition fee for undertaking a Masters of Law at QUT	3,600

Additional information

Jonathan maintained a log book for 12 weeks. According to this log book, the vehicle was used 60 per cent of the time for business purposes and 40 per cent of the time for private purposes. You can assume that Jonathan holds valid tax invoices for all relevant payments.

Required

Calculate the net GST payable/(refundable) to the ATO for the quarter ended 30 June 2021.

Refer to relevant legislation to support your answer.