- G1 (total sales, GST-inclusive): $110,000
- 1A (GST on sales): $110,000 / 11 = $10,000
- 1B (GST on purchases): $66,000 / 11 = $6,000
- W2 (amounts withheld from wages): 20% x $40,000 = $8,000
- Net amount payable to the ATO: (1A - 1B) + W2 = ($10,000 - $6,000) + $8,000 = $4,000 + $8,000 = $12,000