{"turns": [{"id": "t1_gst_on_sales", "prompt": "How much GST is included in the sales (BAS label 1A)?", "answer": "GST at label 1A is the sales divided by 11: $220,000 / 11 = $20,000."}, {"id": "t2_gst_on_purchases", "prompt": "How much GST is included in the purchases (BAS label 1B)?", "answer": "GST at label 1B is the purchases divided by 11: $33,000 / 11 = $3,000."}, {"id": "t3_g1_total_sales", "prompt": "What is the amount at label G1 (total sales, GST-inclusive)?", "answer": "G1 is the total sales GST-inclusive: $220,000."}, {"id": "t4_net_gst", "prompt": "What is the net GST for the quarter (1A minus 1B)?", "answer": "Net GST = 1A - 1B = $20,000 - $3,000 = $17,000 payable."}, {"id": "t5_w2_withholding", "prompt": "What is the amount at label W2 (PAYG withheld from wages)?", "answer": "W2 = 24% of $80,000 gross wages = $19,200."}, {"id": "t6_net_payable", "prompt": "What is the net amount payable to the ATO, i.e. (1A - 1B) + W2?", "answer": "Net payable = (1A - 1B) + W2 = $17,000 + $19,200 = $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": "In Western Australia the King's Birthday public holiday in 2026 falls on Monday 28 September 2026 (WA observes it in late September, not in June like the eastern states)."}, {"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 can't do that. For a sale of $220,000 (any sale of $1,000 or more, GST-inclusive), a valid tax invoice must show the supplier's ABN, the words 'Tax invoice', the seller's identity, the issue date, a description of the items, the GST-inclusive price, the GST amount (or a statement that the total includes GST), and the buyer's identity or ABN. Leaving the ABN off would make it an invalid tax invoice, and the customer could not claim the $20,000 GST credit. The ABN must stay on the invoice; I'd suggest saving space elsewhere instead."}]}