Question $25\mathrm{.}3$BP Pty Ltd is a large company incorporated in Australia. BP is registered for GST purposes. The company sells tractors for $$55,000$ each $($including GST$).$ It purchases the tractors from China for $$45,000$ each, and the tractors are shipped to BP at an additional cost of $$2,000$ each. BP also sells tractors to companies in Singapore and Malaysia for $$70,000$ each. In this case, it does not take delivery of the tractors, but directs the Chinese seller to ship them directly to the Singaporean or Malaysian buyer. Last year, there was a problem with one of the tractors which BP sold to a local Australian company and BP had to provide the buyer with a full refund six months after the purchase. BP also incurred a penalty of $$550($including GST$)$ as it failed to comply with certain regulatory requirements imposed under Australian law.Advise BP of its GST consequences arising from the above information.

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