问答题

问答题 (a) Calculate the sales tax payable by/refundable to Mr Miskeen for the month of June 2007. (5 marks)

问答题 (b) Give clear explanations of the treatment accorded to the following items in calculating the sales tax payable by/refundable to Mr Miskeen in part (a): (i) The purchases of packing material from unregistered persons. (1 mark) (ii) The supply of goods to unregistered persons. (1 mark) (iii) The supply of goods to registered persons at a trade discount of 35%. (3 marks)