Mr Smith is an Uber driver registered for GST and the following is his income and expenditures under Ride Source Service for the quarter ended 30th June 2021. All of the below amounts are inclusive of GST if any. Income: $ Uber service Income 45,000 Interest earned 2,200 Expenses Purchase of Water bottle for Passengers -800 Car inspection 145 Accounting Fees 150 Uber Fees & Charges 8,200 Motor Vehicle Fuel 4,500 Motor vehicle Insurance 690