Nolan runs a small jewellery shop in the outskirts of Melbourne and provides specialised advice for all purchasers. He employs two permanent staff and is registered for the GST. For the current tax period ending 31 December, Nolan reported the following transactions under cash basis except where indicated. All the amounts are inclusive of GST where appropriate.

Receipts	Amount
Cash sales	55,000
Credit sales outstanding	7,700
Gift vouchers issued	4,400
Total	67,100
Expenditures
Purchases	22,000
Staff salaries	45,000
Electricity	990
Gas heating	880
Telephone	440
Total	69,310

Calculate the net GST payable to or refundable from ATO. Provide explanation for receipts and expenditures that are EXCLUDED from the calculation of net GST amount. Support your answer with reference to relevant goods and services tax legislation.