AD Pty Ltd is a large company incorporated in Australia. AD is registered for GST purposes. The company sells cranes for $66,000 each (inc GST). Its purchases the cranes from Germany for $40,000 each and the cranes are shipped to AD at an additional cost of $1,000 each. AD also sells cranes to companies in Singapore and Malaysia for $60,000 each. In this case, it does not take delivery of the cranes, but directs the German seller to ship them directly to the Singaporean or Malaysian buyer. Last year, there was a problem with one of the cranes which AD sold to a local Australian company and AD had to provide the buyer with a full refund six months after the purchase. AD also incurred a penalty of $1,100 (inc GST) as it failed to comply with certain regulatory requirements.
Advise AD of its GST consequences arising from the above information.