# BAS Quarterly Figures

**G1** (total sales including GST): $110,000

**1A** (GST on sales): $10,000  
Calculation: $110,000 ÷ 11 = $10,000

**1B** (GST on purchases): $6,000  
Calculation: $66,000 ÷ 11 = $6,000

**W2** (amounts withheld from wages): $8,000  
Calculation: 20% × $40,000 = $8,000

**Net amount payable to the ATO**: $12,000  
Calculation: (1A − 1B) + W2 = ($10,000 − $6,000) + $8,000 = $12,000