Potts Business reports GST quarterly using the cash method. As at 30 June 20X1 Potts Business has net cash sales for the June quarter of \(\$ 57000\) which includes GST; cash purchases of \(\$ 14850\) including GST; and PAYG withholding tax of \(\$ 1275\) based on salaries of \(\$ 4500\). Capital purchases were \(\$ 8250\) including GST. Export sales were \(\$ 7500\) and GST free sales were \(\$ 150\). The quarterly PAYG income tax installment calculated by the Australian Taxation Office for Baker Business is \(\$ 5250\).

Required:

Calculate Potts Business' total tax credits or liabilities that would be reported to the ATO on the June quarter BAS statement.