Q3. Part 1 Dennis is a dentist who has registered for GST. During the current tax year, his total receipts from dental services he supplied equalled $44.000. Dennis paid for the following expenses during the current tax year: practice rent of $6.600: electricity and gas of $2.200; liability insurance costs of $3,300 and staff salaries of $411,000 Required: Calculate the net GST payable to or refundable from ATO. Support your answer with reference to relevant Goods and Services Tax legislation. (7 marks) Part 2 Frank is a painter who has registered for GST. During the current tax year, he paid $24.200 for painting supplies. 30% of these painting supplies were used to paint his own home. Required: What is the amount of GST that Frank can claim in respect to the purchase of painting supplies in this current tax year? Calculate, explain and support your answer with relevant Goods and Services Tax legislation. (5 marks) (Total: 12 marks) Note: Maximum length of answer for Q3 is 1 page