**BAS amounts (FY2025-26 quarter)**

- **G1** (total sales, GST-inclusive): **$110,000**
- **1A** (GST on sales = G1 ÷ 11): **$10,000**
- **1B** (GST on purchases = purchases ÷ 11): **$6,000**
- **W2** (PAYG withholding = 20% × $40,000): **$8,000**
- **Net amount payable** = (1A − 1B) + W2 = ($10,000 − $6,000) + $8,000 = **$12,000**