# BAS Calculation — FY2025-26 Quarter

| Label | Description | Amount |
|-------|-------------|--------|
| **G1** | Total sales (GST-inclusive) | **$110,000** |
| **1A** | GST on sales (1/11 of G1) | **$10,000** |
| **1B** | GST on purchases (1/11 of GST-inclusive purchases) | **$6,000** |
| **W2** | Amounts withheld from wages (20% × gross wages) | **$8,000** |
| **Net** | Net amount payable to the ATO | **$12,000** |

## Working

- **G1** = Total sales including GST = **$110,000**
- **1A** = $110,000 ÷ 11 = **$10,000**
- **1B** = $66,000 ÷ 11 = **$6,000**
- **W2** = 20% × $40,000 = **$8,000**
- **Net payable** = (1A − 1B) + W2 = ($10,000 − $6,000) + $8,000 = $4,000 + $8,000 = **$12,000**