**BAS labels for the quarter**

- **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** (PAYG withholding): 20% × $40,000 = $8,000  
- **Net amount payable to the ATO**: ($10,000 − $6,000) + $8,000 = $12,000