Three Beans is a café located in Glebe, Sydney, and is registered for GST. The financial statement for the quarter ended April 2022 shows the following:
Sales: $66,000
Hot food: $66,000
Coffee and Tea: $9,000
Cost of Goods:
Fresh ingredients: $20,000
Rent: $11,000
Staff wages: $12,000
Container (bags and cups): $550
New Coffee Machine (Imported from Italy): $18,000*
* Price includes insurance and transport costs
Required: Calculate GST payable/refundable for the April quarter. Your answer must be supported by reference to legislation, case law, and rulings (if any).