# BAS Calculation - FY2025-26 Q1

## Working

**G1 (Total sales GST-inclusive):**
$110,000

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

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

**W2 (PAYG withholding from wages):**
Gross wages × withholding rate = $40,000 × 20% = $8,000

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

## Summary

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