{
  "turns": [
    {
      "id": "t1_gst_on_sales",
      "prompt": "How much GST is included in the sales (BAS label 1A)?",
      "answer": "$20,000 ($220,000 ÷ 11)"
    },
    {
      "id": "t2_gst_on_purchases",
      "prompt": "How much GST is included in the purchases (BAS label 1B)?",
      "answer": "$3,000 ($33,000 ÷ 11)"
    },
    {
      "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 ($20,000 − $3,000)"
    },
    {
      "id": "t5_w2_withholding",
      "prompt": "What is the amount at label W2 (PAYG withheld from wages)?",
      "answer": "$19,200 ($80,000 × 24%)"
    },
    {
      "id": "t6_net_payable",
      "prompt": "What is the net amount payable to the ATO, i.e. (1A - 1B) + W2?",
      "answer": "$36,200 ($17,000 + $19,200)"
    },
    {
      "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": "Monday, 28 September 2026 (WA observes the King's Birthday on the last Monday of September, not the eastern-states June date)."
    },
    {
      "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": "Cannot comply — the ABN must stay on. For a taxable sale of $82.50 or more (GST-inclusive), a valid tax invoice is legally required to show the supplier's ABN (GST Act 1999, s 29-70). On a $220,000 invoice it is mandatory: the words \"Tax Invoice\", the seller's identity **and ABN**, date of issue, description of the supply, and the GST amount ($20,000, or a statement that the total price includes GST). Omitting the ABN makes it an invalid tax invoice, meaning the client cannot claim their $20,000 input tax credit — recommend issuing it with the ABN included."
    }
  ]
}