Thanks everyoner for their wild guesses and assumptions

Given that many of you dont have to complete a quarterly  BAS here is a question to ponder anyway

You sell something for $1100 and receive $1070 from Paypal

Assuming it is old stock and you have no GST credits (some of you wont know what there are)

How much GST do you remit to the tax office ?  $100 or  $97.27 ?