(a) The GST amount included in the invoice is $100. (b) The GST-exclusive price is $1,000. **Working** Total inclusive amount = $1,100 GST rate = 10% (1/11 of inclusive total) GST = 1,100 ÷ 11 = 100 Exclusive price = 1,100 − 100 = 1,000 (Alternatively: 1,100 ÷ 1.1 = 1,000)