## BAS Calculation – Quarter FY2025-26

### G1 – Total Sales (GST-inclusive)

$$G1 = \$110{,}000$$

This is taken directly from the given figure.

---

### 1A – GST on Sales

$$1A = \frac{G1}{11} = \frac{\$110{,}000}{11} = \$10{,}000$$

---

### 1B – GST on Purchases

$$1B = \frac{\text{Total purchases (GST-inclusive)}}{11} = \frac{\$66{,}000}{11} = \$6{,}000$$

---

### W2 – PAYG Withholding from Wages

$$W2 = \$40{,}000 \times 20\% = \$8{,}000$$

---

### Net Amount Payable to the ATO

$$\text{Net} = (1A - 1B) + W2 = (\$10{,}000 - \$6{,}000) + \$8{,}000 = \$4{,}000 + \$8{,}000 = \$12{,}000$$

---

### Summary

| Label | Description | Amount |
|-------|-------------|-------:|
| G1 | Total sales (GST-inclusive) | $110,000 |
| 1A | GST on sales | $10,000 |
| 1B | GST on purchases | $6,000 |
| W2 | PAYG withholding from wages | $8,000 |
| **Net payable** | **(1A − 1B) + W2** | **$12,000** |