Matts Landscaping Pty Ltd is registered for GST purposes. It accounts for GST on an accruals basis and submits its Business Activity Statements monthly. Matts Landscaping Pty Ltds operates from Brisbanes north-side and its main business is to design and establish new gardens at shopping centres and office parks, and to provide ongoing garden maintenance services to clients. During October 2016, Matts Landscaping Pty Ltd was involved in the following transactions:

1. Designing and establishing a new garden at the refurbished Westfield shopping centre at North Lakes. The invoice issued on 25 October 2016 was for $17,600.

2. Ongoing garden maintenance services for clients. The total of all invoices issued in October 2016 was $35,200.

3. Matts Landscaping Pty Ltd prepared plans for the elaborate gardens of a new hotel being built in Dubai in the United Arab Emirates, submitted the plans via email on 1 October 2016, and issued an invoice for $16,500 on 15 October 2016.

4. Purchases of plants, fertiliser and decorative stones from Brunnings Warehouse, one of Australias largest household hardware chains, valued at $9,900.

5. The company purchased 100 square meters of Buffalo lawn from a retired school teacher who decided to dig up the lawn of his acreage in Caboolture to put down asphalt so that he no longer had to mow his lawn. The school teacher charged Matts Landscaping Pty Ltd $660 on 19 October 2016.

6. The company purchased a second-hand lawnmower from a large supplier in Perth for $990 on 1 October 2016. The lawnmower was delivered a day later by a nationwide courier company that charged $110 for this service.

7. Salaries and wages paid to staff in October 2016 amounted to $12,000.

8. Fuel costs for the companys vehicles, lawnmowers and hedge trimmers amounted to $1,980 during October 2016.

9. The business operated from rented offices in North Lakes that belonged to a listed property group. Rent for October 2016 was $1,000.

10. The October invoice that Matts Landscaping Pty Ltd received from the electricity and gas supplier for the rental property amounted to $275.

11. Purchases of milk, sugar, tea bags and coffee powder from a grocery store amounted to $100 in October 2016. These were placed in a tea room in the rented offices for the exclusive use of staff.

12. On 1 October 2016, Matts Landscaping Pty Ltd purchased a new one and a half tonne utility vehicle for $82,500.

13. The company purchased specialised pruning shears from a company in France during October 2016. The shears cost $1,500 and international freight and insurance cost $100.

14. Interest paid to the Commonwealth Bank of Australia in October 2016 on an overdraft facility amounted to $660.

required to: Calculate the GST payable or GST refundable for October 2016. Show all calculations and provide explanations for your answer.