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Simple
Guide
For
The
GST
Bas
Statement
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Page 1
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SUMMARY
- BAS STATEMENT
MONTH/QUARTER.....................................................
| Total
Cash Payments |
_________ |
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| Less non
acquisitions: |
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Cash Basis - |
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Wages |
|
_________ |
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Staff Super |
_________ |
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Bank Deposits* |
_________ |
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Drawings |
|
_________ |
Eftpos |
|
_________ |
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Personal Loan A/c |
_________ |
Electronic Trfs |
_________ |
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Other - |
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Credit Card Comm. |
_________ |
| Plus - |
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_________ |
Other - |
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| Direct Credit Merchant
Fees |
_________ |
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_________ |
_________ |
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Amex |
|
_________ |
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_________ |
_________ |
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Diners |
|
_________ |
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_________ |
_________ |
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Other- |
_________ |
_________ |
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_________ |
_________ |
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_________ |
_________ |
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_________ |
_________ |
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_________ |
_________ |
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| Less Capital
Purchases |
_________ |
* Usually made up of Cash Sales |
| (If applicable) |
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and/or paid debtors. |
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| Total Non Capital Purchases |
_________ |
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| Less Non GST
Purchases |
_________ |
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| Plus Capital
Purchases |
_________ |
Total BAS Cash Basis |
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| (If applicable) |
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_________ |
| Plus/Minus
Adjustments |
_________ |
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| (If
applicable) |
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| Total Purchases |
|
_________ |
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| (Subject to
GST) |
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| Divided by |
11 = |
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| Total GST Paid |
|
_________ |
Total GST Applied |
_________ |
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| Total Cash
Basis |
|
_________ |
Less Total GST Paid |
_________ |
| Divided by |
11 = |
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| Total GST
Applied |
|
_________ |
Net Total Obligation |
_________ |
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| For your records only |
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| Capital Purchases of
$………………… |
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| Represented by: |
_________ |
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_________ |
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_________ |
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