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:

Receipts (inclusive of GST where appropriate)

Fees from patients 220000 $

Rent from tenants 55000 $

Expenses (inclusive of GST where appropriate)

Rent for premises used for medical practice 11000 $

Wages for nurse and receptionist 22000 $

Remuneration paid to the part-time doctor 55000 $

Fresh flowers for Roger's home 660 $

Plumbing repairs to residential premises 1100 $

New light fittings for residential premises (tax invoice not received) 3300 $

Repayments of loan used to buy residential premises 7700 $

New laptop for Roger - used 50/50 for managing the medical practice and his investment properties 2200 $

Required whether any of the acquisitions are creditable acquisitions, and how the input tax credit for each creditable acquisition is calculated.

please teach about which laws are cited here if possible, thank you so much