# BAS amounts (FY2025–26 quarter, hypothetical)

## Approach

All sales and purchases are standard-rate GST (10%), so GST embedded in a GST-inclusive figure is **one eleventh** of that figure. Labels follow the task definitions: G1 is inclusive sales; 1A and 1B are those GST components; W2 is PAYG withheld from gross wages at the stated rate; net payable is **(1A − 1B) + W2**, with no instalments or other labels this quarter.

## Given

| Item | Amount |
|------|--------|
| Total sales (GST-inclusive) | $110,000 |
| Total purchases (GST-inclusive) | $66,000 |
| Gross wages | $40,000 |
| PAYG withholding rate on wages | 20% |

---

## Label amounts

### G1 — Total sales (GST-inclusive)

**$110,000** (as given).

### 1A — GST on sales

GST = inclusive sales ÷ 11

\[
\frac{110{,}000}{11} = 10{,}000
\]

**$10,000**

### 1B — GST on purchases

GST = inclusive purchases ÷ 11

\[
\frac{66{,}000}{11} = 6{,}000
\]

**$6,000**

### W2 — Amounts withheld from wages

Withholding = gross wages × rate

\[
40{,}000 \times 20\% = 40{,}000 \times 0.20 = 8{,}000
\]

**$8,000**

### Net amount payable to the ATO

\[
(1\text{A} - 1\text{B}) + \text{W2} = (10{,}000 - 6{,}000) + 8{,}000 = 4{,}000 + 8{,}000 = 12{,}000
\]

**$12,000**

---

## Summary

| Label | Amount |
|-------|--------|
| **G1** | $110,000 |
| **1A** | $10,000 |
| **1B** | $6,000 |
| **W2** | $8,000 |
| **Net payable** | $12,000 |