# GST Calculation **Invoice total (GST-inclusive):** $1,100.00 ## Working The GST-inclusive price equals the GST-exclusive price × (1 + 0.10) = GST-exclusive price × 1.1 Therefore: - **GST-exclusive price** = $1,100 ÷ 1.1 = **$1,000.00** - **GST amount** = $1,100 − $1,000 = **$100.00** ## Answers **(a) GST amount included in the invoice: $100.00** **(b) GST-exclusive price: $1,000.00**