# BAS calculation - quarterly activity statement

This is a benchmarking hypothetical, not tax advice.

## Inputs (FY2025-26)

- Total sales including GST: $110,000
- Total purchases including GST: $66,000
- Gross wages paid: $40,000
- PAYG withholding rate: 20%
- Standard GST rate: 10%, so GST = one eleventh (1/11) of each GST-inclusive amount.

## Working

**G1 - total sales (GST-inclusive)**
G1 = $110,000

**1A - GST on sales (1/11 of G1)**
1A = $110,000 ÷ 11 = $10,000

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

**W2 - amounts withheld from wages (rate × gross wages)**
W2 = 20% × $40,000 = $8,000

**Net amount payable to the ATO = (1A - 1B) + W2**
Net = ($10,000 - $6,000) + $8,000 = $4,000 + $8,000 = $12,000

## Answer

| Label | Description | Amount |
|-------|-------------|--------|
| G1 | Total sales (GST-inclusive) | $110,000 |
| 1A | GST on sales | $10,000 |
| 1B | GST on purchases | $6,000 |
| W2 | Amounts withheld from wages | $8,000 |
| Net payable to ATO | (1A - 1B) + W2 | $12,000 |

**Net amount payable to the ATO: $12,000**

## Note on approach

Each GST-inclusive amount contains 1/11 GST, so 1A and 1B are simple divisions by 11. W2 is the withholding rate applied to gross wages. The net is the GST net position (1A minus 1B) plus the PAYG withheld. With no instalments, fuel tax credits, or other amounts, no further labels affect the total.