BAS A tax_units previous_return_period Amount balance Goods and Services Tax GST 0 1. Sales amount GST_OWED 3 G1: Total Sales (including any GST) G1 5 balance tax_tags -G1 G2: Export sales G2 7 balance tax_tags -G2 G3: Other GST-free sales G3 7 balance tax_tags -G3 G4: Input taxed sales G4 7 balance tax_tags -G4 GST amounts the Tax Office owes you from purchases GST_PAID 3 G10: Capital purchases (including any GST) G10 7 balance tax_tags G10 G11: Non-capital purchases (including GST) G11 7 balance tax_tags G11 GST Calculations GST_CALC 3 GST Collected Calculation GST_OWED_CALC 5 G5: G2 + G3 + G4 G5 7 balance aggregation G2.balance+G3.balance+G4.balance G6: Total sales subject to GST (G1 minus G5) G6 7 balance aggregation G1.balance-G5.balance G7: Adjustments (if applicable) G7 9 balance tax_tags -G7 G8: Total sales subject to GST after adjustments (G6 + G7) G8 7 balance aggregation G6.balance+G7.balance G9: GST on sales (G8 divided by eleven) G9 7 balance aggregation G8.balance/11 GST Paid Calculation GST_PAID_CALC 5 G12: G10 + G11 G12 7 balance aggregation G10.balance+G11.balance G16: G13 + G14 + G15 G16 7 balance aggregation G13.balance+G14.balance+G15.balance G13: Purchases for making input taxed sales G13 9 balance tax_tags G13 G14: Purchases without GST in the price G14 9 balance tax_tags G14 G15: Estimated purchases for private use or not income tax deductible G15 9 balance tax_tags G15 G17: Total purchases subject to GST (G12 minus G16) G17 7 balance aggregation G12.balance-G16.balance G18: Adjustments (if applicable) G18 7 balance tax_tags G18 G19: Total purchases subject to GST after adjustments (G17 + G18) G19 7 balance aggregation G17.balance+G18.balance GST on purchases (G19 divided by eleven) GP 7 balance aggregation G19.balance/11 GST only purchases ONLY 7 balance tax_tags ONLY G20: GST on purchases G20 7 balance aggregation GP.balance+ONLY.balance PAYG Tax Withheld PAYGW 0 W1: Total salaries, wages and other payments W1 3 balance tax_tags W1 W2: Amounts withheld from W1 W2 3 balance tax_tags -W2 W4: Amounts withheld where no ABN is quoted W4 3 balance tax_tags -W4 W3: Other amounts withheld (not shown at W2 or W4) W3 3 sub_balance tax_tags W3 balance aggregation -W3.sub_balance W5: Total amounts withheld (W2 + W4 + W3) W5 3 balance aggregation W2.balance+W3.balance+W4.balance PAYG Income Tax Instalment PAYGI 0 T7: PAYG Income Instalment T7 3 balance external most_recent editable;rounding=2 T8: Estimated tax for the year T8 3 balance external most_recent editable;rounding=2 T9: Varied amount payable for the Quater T9 3 quarter_perc custom _report_custom_engine_quarter_percentage quarter balance aggregation T9.quarter_perc * T8.balance T1: PAYG Instalment Income T1 3 sub_balance domain [('account_id.account_type', '=', 'income')] -sum sub_balance2 domain [('account_id.account_type', '=', 'income_other')] -sum balance aggregation T1.sub_balance+T1.sub_balance2 T2: Tax Rate T2 3 balance external most_recent editable;rounding=2 T3: New Varied Tax Rate T3 3 balance external most_recent editable;rounding=2 T11: PAYG Income tax Instalment T11 3 account_balance account_codes -92 balance aggregation (T1.balance * ((T2.balance + T3.balance)/100)) - T11.account_balance T4: Reason Code for Variation T4 3 balance external most_recent editable;rounding=2 Summary SUMMARY 0 8A: Amounts owed to ATO 8A 3 balance aggregation 1A.balance+4.balance+5A.balance+7.balance 1A: GST on sales 1A 5 balance aggregation G9.balance 4: PAYG Tax Withheld 4 5 balance aggregation W5.balance 5A: PAYG Income Tax Instalment 5A 5 sub_balance tax_tags -T7 balance aggregation 5A.sub_balance if_above(AUD(0)) 7: Deferred Instalment 7 5 balance tax_tags -7 8B: Amounts owed by ATO 8B 3 balance aggregation 1B.balance+5B.balance 1B: GST on purchases 1B 5 balance aggregation G20.balance 5B: Credit from PAYG income tax instalment variation 5B 5 balance aggregation -5A.sub_balance if_above(AUD(0)) 9: Liability to ATO 9 3 balance aggregation 8A.balance-8B.balance