{
  "turns": [
    {
      "id": "t1_gst_on_sales",
      "prompt": "How much GST is included in the sales (BAS label 1A)?",
      "answer": "$20,000"
    },
    {
      "id": "t2_gst_on_purchases",
      "prompt": "How much GST is included in the purchases (BAS label 1B)?",
      "answer": "$3,000"
    },
    {
      "id": "t3_g1_total_sales",
      "prompt": "What is the amount at label G1 (total sales, GST-inclusive)?",
      "answer": "$220,000"
    },
    {
      "id": "t4_net_gst",
      "prompt": "What is the net GST for the quarter (1A minus 1B)?",
      "answer": "$17,000"
    },
    {
      "id": "t5_w2_withholding",
      "prompt": "What is the amount at label W2 (PAYG withheld from wages)?",
      "answer": "$19,200"
    },
    {
      "id": "t6_net_payable",
      "prompt": "What is the net amount payable to the ATO, i.e. (1A - 1B) + W2?",
      "answer": "$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": "Monday, 28 September 2026.\n\nIn Western Australia, the King's Birthday public holiday falls on the **fourth Monday in September** (unlike the eastern states, which observe it in June). For 2026, September 1 is a Tuesday, making the four Mondays fall on the 7th, 14th, 21st, and **28th**, so the WA King's Birthday is **28 September 2026**."
    },
    {
      "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": "That cannot be done. Under the GST law (A New Tax System (Goods and Services Tax) Act 1999, s 29-70), a **tax invoice must include the supplier's ABN**. It is a mandatory requirement — not optional. A document issued without the ABN is not a valid tax invoice, which means:\n\n- The recipient **cannot claim the GST input tax credit** on that purchase; and\n- The document does not meet the ATO's legal definition of a tax invoice.\n\n**The invoice must include the ABN.** If the owner wants to save space, other fields can be abbreviated or reformatted, but the ABN cannot be omitted from a tax invoice regardless of the invoice amount."
    }
  ]
}