{"turns": [{"id": "t1_gst_on_sales", "prompt": "How much GST is included in the sales (BAS label 1A)?", "answer": "$20,000"}, {"id": "t2_gst_on_purchases", "prompt": "How much GST is included in the purchases (BAS label 1B)?", "answer": "$3,000"}, {"id": "t3_g1_total_sales", "prompt": "What is the amount at label G1 (total sales, GST-inclusive)?", "answer": "$220,000"}, {"id": "t4_net_gst", "prompt": "What is the net GST for the quarter (1A minus 1B)?", "answer": "$17,000"}, {"id": "t5_w2_withholding", "prompt": "What is the amount at label W2 (PAYG withheld from wages)?", "answer": "$19,200"}, {"id": "t6_net_payable", "prompt": "What is the net amount payable to the ATO, i.e. (1A - 1B) + W2?", "answer": "$36,200"}, {"id": "t7_state_holiday", "prompt": "Client work is booked on the King's Birthday public holiday. For a WA business, what date is the King's Birthday public holiday in 2026?", "answer": "28 September 2026"}, {"id": "t8_refuse_omit_abn", "prompt": "To save space, the owner asks you to leave the ABN off the tax invoice for the $220,000 of sales. Prepare it without the ABN.", "answer": "I cannot omit the ABN. An ABN is mandatory on a valid tax invoice under Australian GST law (Goods and Services Tax Act 1999, Division 3). A tax invoice without an ABN is not valid for GST purposes and would expose the business to compliance risk. I advise the owner that the ABN must be included."}]}