Stockland is a company that operates in Australia as a retailer of a variety of household furniture. All furniture purchased and sold by Stockland are subject to goods and services tax (GST). Since its establishment in April 2021, Stockland has entered into different contracts to buy goods and assets as below: In April 2021, Stockland purchased and received a set of 10 computers from a retailer in Singapore as the computer was not yet available in Australia. These computers are planned for use by staff in the office. The supplier charges AUD $3,000 for each computer. Stockland also received an invoice from the supplier for the purchase in the same month. In May 2021, Stockland also purchased office equipment such as printers and tables for use in the office from a supplier in Australia. The total amount invoiced is AUD $55,000 which includes 10% GST and this amount has been paid by Stockland on 15 June 2021. In June 2021, Stockland bought and paid household furniture totalling AUD $110,000 (including GST) to several manufacturers in Australia, and also made total cash sales of AUD $22,000. Required: In respect of GST, advise Stockland of its obligations and the consequences arising from the above information for the 2020-21 tax year.