| BAS label / amount | Calculation | Dollar amount |
|---|---:|---:|
| G1 total sales | Given | $110,000 |
| 1A GST on sales | $110,000 ÷ 11 | $10,000 |
| 1B GST on purchases | $66,000 ÷ 11 | $6,000 |
| W2 amounts withheld | $40,000 × 20% | $8,000 |
| Net amount payable | ($10,000 − $6,000) + $8,000 | $12,000 |