Question $2$ GST $(10$ marks$)$

Three Beans is a cafe located in Glebe, Sydney, and is registered for GST$.$ The financial statement for the quarter ended April $2022$ shows the following:

Sales $

Hot food $66,000$

Coffee and Tea $9,000$

Cost of Goods

Fresh ingredients $20,000$

Rent $11,000$

Staff wages $12,000$

Container $($bags and cups$)550$

New Coffee Machine $($Imported from Italy$)18,000*$

$*$ Price includes insurance and transport costs

Required: Calculate GST payable$/$refundable for the April quarter. Your answer must be supported by reference to legislation, caselaw and rulings $($if any$).$