BAS F tax_units previous_return_period Amount balance Goods and Services Tax GST 0 GST amounts you owe the Tax Office from sales 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 Summary SUMMARY 0 8A: Amounts owed to ATO 8A 3 balance aggregation 1A.balance+4.balance 1A: GST on sales 1A 5 balance aggregation G9.balance 4: PAYG Tax Withheld 4 5 balance aggregation W5.balance 8B: Amounts owed by ATO 8B 3 balance aggregation 1B.balance 1B: GST on purchases 1B 5 balance aggregation G20.balance 9: Liability to ATO 9 3 balance aggregation 8A.balance-8B.balance