Sinclair registered the business for GST when the business began operating in Australia;
GeoTechnical’s turnover (which are taxable supplies) so far is only $25,000 (excluding GST). The reason he is wanting to be registered is to ensure he can claim the input tax credits from the following outgoings purchased solely for the business (all items supplied to the business are taxable supplies):

• Furniture amounting to $3,300 (including GST).
• Computers and printing equipment amounting to $8,800 (including GST).
• Commercial rent of $22,000 (including GST).

Q1Calculate the net GST payable (refundable) based on the information provided. 

Q2.When is the GST return due for the entity?