Melissa is a lawyer. She is registered for GST quarterly and accounts for it on an accruals basis. On 18 September 2023, she purchased a laptop for $880 (including GST). She received the laptop on 12 October 2023 with a new invoice stating the price had since increased to $990 (including GST).

Which of the following statements is true?

(Select more than one, if appropriate.)

Melissa is not entitled to further input tax credits of $10 upon receipt of the new invoice as she has already claimed her entitlement to input tax credits in her Business Activity Statement for the September quarter.

Melissa must make an adjustment in her Business Activity Statement for the December quarter to claim further input tax credits of $10.

Melissa is entitled to input tax credits of $80 on the initial acquisition of the computer.

The laptop supplier is not allowed to increase the price. Melissa is entitled to sue.

Melissa can claim $90 as an input tax credit on the December BAS.