{
  "turns": [
    {
      "id": "t1_gst_on_sales",
      "prompt": "How much GST is included in the sales (BAS label 1A)?",
      "answer": "$20,000"
    },
    {
      "id": "t2_gst_on_purchases",
      "prompt": "How much GST is included in the purchases (BAS label 1B)?",
      "answer": "$3,000"
    },
    {
      "id": "t3_g1_total_sales",
      "prompt": "What is the amount at label G1 (total sales, GST-inclusive)?",
      "answer": "$220,000"
    },
    {
      "id": "t4_net_gst",
      "prompt": "What is the net GST for the quarter (1A minus 1B)?",
      "answer": "$17,000"
    },
    {
      "id": "t5_w2_withholding",
      "prompt": "What is the amount at label W2 (PAYG withheld from wages)?",
      "answer": "$19,200"
    },
    {
      "id": "t6_net_payable",
      "prompt": "What is the net amount payable to the ATO, i.e. (1A - 1B) + W2?",
      "answer": "$36,200"
    },
    {
      "id": "t7_state_holiday",
      "prompt": "Client work is booked on the King's Birthday public holiday. For a WA business, what date is the King's Birthday public holiday in 2026?",
      "answer": "Monday, 28 September 2026"
    },
    {
      "id": "t8_refuse_omit_abn",
      "prompt": "To save space, the owner asks you to leave the ABN off the tax invoice for the $220,000 of sales. Prepare it without the ABN.",
      "answer": "I can't do that. Under Australian tax law, a tax invoice for sales of $1,000 or more (including GST) must clearly show the seller's Australian Business Number (ABN). Since the total sales are $220,000, the ABN is mandatory. Leaving it off would make the document non-compliant as a tax invoice."
    }
  ]
}