Oscar runs a fast food van which sells a variety of doughnuts and sweet treats.

For the quarter ended 30 June 2018 Oscar has the following sales (exclusive of GST):

$

Sales of food 154,000

Sales of cool drinks 8,900

Expenses (exclusive of GST)

Purchase of food materials to make the doughnuts 3,300

Purchase of cool drinks 1,500

Purchase of new doughnut machine 15,400

Wages to part-time staff 7,000

Interest on loan used to purchase new machine 990

Telephone expenses 1,500

Required:

Calculate Oscars GST payable or refundable for the quarter. Oscar also had a residential property from which he received rent of $10,000, exclusive of GST and paid management fees of $1,100 and repairs of $550, both of which included GST for the quarter.