under Australian law

Drayton's Fencing Ply Lid, run by Don Drayton, is a sheet metal fencing products manufacturing business, located in West Ryde, NSW. Don wants your assistance filling in his September (this year) Quarterly Business Activity Statement (BAS). The following events occurred in the September (this year) BAS period: 1. Sale of fencing to Australian customers $2,200,000 2. Sale of fencing to New Zealand customers $1,700,000 3. Purchase of raw materials from Australia $220,000 4. Purchase of wire roll-form machine $440,000 (see additional information) 5. Payment of wages $500,500 Additional information: When purchasing the new wire roll-form machine, Drayton Fencing traded in an old broken machine for $110,000. Whereby the price of the new machine was reduced on the tax invoice from $550,000 to $440,000. Your answer must include a discussion of how this affects the GST for Drayton? Required: Calculate GST Payable/Refundable for Drayton's Fencing Pty Ltd for the September (this year) Quarterly BAS period