Roger Jones is a doctor who operates a medical practice. Roger employs two employees (a nurse and a receptionist). Another doctor works at the practice as an employee on a part-time basis. The business is operated from rented premises. Roger also owns several residential properties which he rents out to tenants.

Assume Roger is registered for GST in respect of the above and accounts for GST on an accruals basis. For the quarter ended 30 June 2021, the following transactions were reported in the accounting records maintained by Roger:

Required:

Using legislation, case law, and IRAC problem-solving technique, explain to Roger, in relation to the above transactions carried out by him:

1. whether any of the supplies are taxable supplies, and how the GST liability for each taxable supply is calculated
2. whether any of the acquisitions are creditable acquisitions, and how the input tax credit for each creditable acquisition is calculated.
3. What are the implications of a tax invoice not being received for the light fittings?

Do not calculate the net amount payable.
 

+ Receipts (inclusive of GST where appropriate) Fees from patients Rent from tenants Expenses (inclusive of GST where appropriate) Rent for premises used for medical practice Wages for nurse and receptionist Remuneration paid to the part-time doctor Fresh flowers for Roger's home Plumbing repairs to residential premises New light fittings for residential premises (tax invoice not received) Repayments of loan used to buy residential premises $ 220,000 55,000 New laptop for Roger - used 50/50 for managing medical practice and his investment properties $ 11,000 22,000 55,000 $660 1,100 3,300 7,700 2,200