# BAS Calculation — FY2025-26 Quarter

## Label-by-label figures

| Label | Description | Calculation | Amount |
|-------|-------------|-------------|--------|
| **G1** | Total sales (GST-inclusive) | Given | **$110,000** |
| **1A** | GST on sales | $110,000 × (1/11) | **$10,000** |
| **1B** | GST on purchases | $66,000 × (1/11) | **$6,000** |
| **W2** | PAYG withheld from wages | $40,000 × 20% | **$8,000** |
| **Net amount payable** | (1A − 1B) + W2 | ($10,000 − $6,000) + $8,000 | **$12,000** |

## Summary

- **G1:** $110,000
- **1A:** $10,000
- **1B:** $6,000
- **W2:** $8,000
- **Net amount payable to the ATO:** **$12,000**