Vince Andretti is employed as a barista. He also owns an investment property from which he collects rent. During the 2022/23 income year, Vince recorded the following: PARTICULARS $ Taxable income reported on income tax return 130,000 PAYGW deducted from wages by employer 26,500 PAYGI paid throughout 2022/23 9,500 Vince is covered by private health insurance from which he has already received the private health insurance tax offset through a reduced premium. 

REQUIRED: Calculate the net tax payable or refundable for Vince in respect of 2022/23