# BAS Figures for the Quarter

## Working

| Label | Description | Calculation | Amount |
|-------|-------------|-------------|--------|
| **G1** | Total sales (GST-inclusive) | Given | **$110,000** |
| **1A** | GST on sales | $110,000 ÷ 11 | **$10,000** |
| **1B** | GST on purchases | $66,000 ÷ 11 | **$6,000** |
| **W2** | Amounts withheld from wages | $40,000 × 20% | **$8,000** |

## Net Amount Payable to the ATO

Net = (1A − 1B) + W2
Net = ($10,000 − $6,000) + $8,000
Net = $4,000 + $8,000
**Net = $12,000**

## Summary

- **G1: $110,000**
- **1A: $10,000**
- **1B: $6,000**
- **W2: $8,000**
- **Net amount payable: $12,000**