GST Calculation Worksheet

BAS Company A
For the period 1 January 2019 to 30 June 2019

GST amounts you owe the Tax Office from sales

Total sales (including any GST) G1 $53,622.50
Export sales G2 $0.00
Other GST-free sales G3 $0.00
Input taxed sales G4 $0.00
G2 + G3 + G4 G5 $0.00
Total sales subject to GST (G1 minus G5) G6 $53,622.50
Adjustments (if applicable) G7 $0.00
Total sales subject to GST after adjustments (G6 + G7) G8 $53,622.50
GST on sales (G8 divided by eleven) G9 $4,874.77

GST amounts the Tax Office owes you from purchases

Capital purchases (including any GST) G10 $143,010.00
Non-capital purchases (including GST) G11 $24,169.87
G10 + G11 G12 $167,179.87
Purchases for making input taxed sales G13 $25.00
Purchases without GST in the price G14 $52,719.00
Estimated purchases for private use or not income tax deductable G15 $0.00
G13 + G14 + G15 G16 $52,744.00
Total purchases subject to GST (G12 minus G16) G17 $114,435.87
Adjustments (if applicable) G18 $0.00
Total purchases subject to GST after adjustments (G17 + G18) G19 $114,435.87
GST on purchases (G19 divided by eleven) G20 $10,403.26
 GST Audit Report
DeeCee Pty Ltd
For the period 1 January 2021 to 30 June 2021

Date Account Reference Details

GST on Income
21/02/2021 Sales (200) ORC1003 Payment: Hamilton Smith Pty
21/02/2021 Sales (200) ORC1010 Payment: Port Phillip Freight
21/02/2021 Sales (200) ORC1011 Payment: Rex Media Group
21/02/2021 Sales (200) ORC1009 Payment: Yarra Transport
3/03/2021 Sales (200) ORC1006 Payment: Bank West
3/03/2021 Sales (200) ORC1004 Payment: City Ambassadors Association
3/03/2021 Sales (200) ORC1002 Payment: City Limousines
8/03/2021 Sales (200) ORC1000 Payment: Kinnet & Jones
14/03/2021 Sales (200) ORC1007 Payment: Petrie McLoud Watson & Associates
15/03/2021 Sales (200) ORC1001 Payment: DIISR - Small Business Services
24/03/2021 Sales (200) ORC1008 Payment: Hamilton Smith Pty
24/03/2021 Sales (200) ORC1018 Payment: Port Phillip Freight
24/03/2021 Sales (200) ORC1019 Payment: Rex Media Group
24/03/2021 Sales (200) ORC1017 Payment: Yarra Transport
3/04/2021 Sales (200) ORC1014 Payment: Maddox Publishing Group
14/04/2021 Sales (200) ORC1013 Payment: Blue Winn Polytechnic
14/04/2021 Sales (200) ORC1014 Payment: Maddox Publishing Group
14/04/2021 Sales (200) ORC1015 Payment: Quantum Consultants
24/04/2021 Sales (200) ORC1024 Payment: Carruthers & Smale
4/05/2021 Sales (200) ORC1026 Payment: DIISR - Small Business Services
4/05/2021 Sales (200) ORC1001 Payment: DIISR - Small Business Services
4/05/2021 Sales (200) ORC1022 Payment: Port Phillip Freight
4/05/2021 Sales (200) ORC1023 Payment: Rex Media Group
4/05/2021 Sales (200) ORC1021 Payment: Yarra Transport
8/05/2021 Sales (200) ORC01025 Payment: Ridgeway University
9/05/2021 Sales (200) Jakaranda Maple Systems
9/05/2021 Sales (200) ORC1002 Payment: City Limousines
12/05/2021 Sales (200) ORC1033 Payment: DIISR - Small Business Services
12/05/2021 Sales (200) ORC1016 Payment: Hamilton Smith Pty
13/05/2021 Sales (200) Export Sale
13/05/2021 Sales (200) International Sales
13/05/2021 Sales (200) International Sales
14/05/2021 Sales (200) e-Cash dep
Total GST on Income

GST on Expenses Account Reference Details

5/01/2021 Office Expenses (453) ASIC
15/01/2021 Subscriptions (485) Xero
16/01/2021 Rent (469) Victoria Property Agency
14/02/2021 Travel - National (493) ICT 08 Payment: Qantas
15/02/2021 Subscriptions (485) Xero
16/02/2021 Office Expenses (453) Soutside Office Supplies
16/02/2021 Rent (469) Victoria Property Agency
18/02/2021 Office Expenses (453) Woolworths
20/02/2021 Motor Vehicle Expenses (449) 9901 Payment: Melrose Parking
21/02/2021 Office Expenses (453) Coles
26/02/2021 Office Expenses (453) Brunswick Petals
2/03/2021 Office Expenses (453) Woolworths
3/03/2021 Office Expenses (453) Mobil (petrol Personal car) - Personal Loan
3/03/2021 Office Expenses (453) PC Complete
11/03/2021 Advertising (400) Stitch a Brand
12/03/2021 Office Expenses (453) Androgen Insensitivity Support Group Australia
14/03/2021 Office Expenses (453) NAB Autopay
15/03/2021 Subscriptions (485) Xero
16/03/2021 Office Expenses (453) Woolworths
19/03/2021 Rent (469) Victoria Property Agency
21/03/2021 Office Expenses (453) Southside Office Supplies
31/03/2021 Travel - National (493) Qantas Australia Ltd
5/04/2021 Office Expenses (453) Woolworths
10/04/2021 Office Expenses (453) Southside Office Supplies
14/04/2021 Office Expenses (453) Queensland Government
15/04/2021 Subscriptions (485) Xero
19/04/2021 Rent (469) Victoria Property Agency
21/04/2021 Motor Vehicle Expenses (449) Mobil (petrol in company car)
24/04/2021 Bank Fees (404) Mechant Fees - Merchant fee
29/04/2021 Office Expenses (453) MCO Cleaning
29/04/2021 Office Expenses (453) Melbourne Mags
4/05/2021 Office Expenses (453) Personal loan
4/05/2021 Office Expenses (453) Woolworths
8/05/2021 Motor Vehicle Expenses (449) Allianz Car Insurance
8/05/2021 Office Expenses (453) PC Computers
8/05/2021 Rent (469) RENT Payment: Truxton Property Management
9/05/2021 Advertising (400) SMART Agency
9/05/2021 Motor Vehicle Expenses (449) Toll
9/05/2021 Office Expenses (453) 7-Evelent
10/05/2021 Motor Vehicle Expenses (449) Central City Parking
10/05/2021 Motor Vehicle Expenses (449) Gateway Motors
10/05/2021 Office Expenses (453) MCO Cleaning
10/05/2021 Office Expenses (453) Cooper St Bakery
11/05/2021 Motor Vehicle Expenses (449) Parkside Kiosk
11/05/2021 Motor Vehicle Expenses (449) Central City Parking
12/05/2021 Light, Power, Heating (445) PowerDirect
12/05/2021 Motor Vehicle Expenses (449) Central City Parking
12/05/2021 Motor Vehicle Expenses (449) Melrose Parking
12/05/2021 Office Expenses (453) ACL Conferences
12/05/2021 Office Expenses (453) Central Copiers
12/05/2021 Office Expenses (453) Dick Smith (refund of wrong toner)
12/05/2021 Office Expenses (453) Personal loan
12/05/2021 Office Expenses (453) Swanston Security
12/05/2021 Subscriptions (485) Xero
13/05/2021 Light, Power, Heating (445) AGL
13/05/2021 Motor Vehicle Expenses (449) Central City Parking
13/05/2021 Motor Vehicle Expenses (449) Parkside Kiosk
13/05/2021 Office Expenses (453) Toys R Us
13/05/2021 Office Expenses (453) Wilson Online Periodicals
13/05/2021 Telephone & Internet (489) Telstra
14/05/2021 Motor Vehicle Expenses (449) Central City Parking
14/05/2021 Office Expenses (453) 7-Evelent
14/05/2021 Subscriptions (485) Spotify
15/05/2021 Advertising (400) Facebook Australia
15/05/2021 Bank Fees (404) Mechant Fees - Merchant fee
16/05/2021 Rent (469) Victoria Property Agency
20/05/2021 Insurance (433) Workers Compensation Insurance
Total GST on Expenses

GST on Capital
13/01/2021 SBE General Pool (237) Ford - with gst
15/04/2021 Bank Fees (404) ANZ
20/05/2021 Computer Equipment (720) Dell Australia Laptops
Total GST on Capital
GST Free Capital
13/01/2021 SBE General Pool (237) Ford - gst free
Total GST Free Capital

GST Free Expenses

12/01/2021 Bank Fees (404) ANZ
12/02/2021 Bank Fees (404) ANZ
15/03/2021 Bank Fees (404) ANZ
12/04/2021 Bank Fees (404) ANZ
9/05/2021 Bank Fees (404) ANZ
14/05/2021 Bank Fees (404) ANZ
21/02/2021 Entertainment (420) Berry Brew Cafe
20/01/2021 Light, Power, Heating (445) Sydney Water
Total GST Free Expenses

BAS Excluded
30/01/2021 GST (820) ATO
30/01/2021 Income Tax Payable (830) ATO
20/05/2021 Loan (900) Personal loan - h[ds'fasmdxxasd???
14/06/2021 Loan (900) Personal loan - Personal loan
30/06/2021 Loan (900) Bank loan
31/03/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-1 Tax
30/04/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-2 Tax
31/05/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-3 Tax
30/06/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-4 Tax
31/03/2021 Superannuation (478) Payroll Expense Journal - PD-1 Superannuation Expense
30/04/2021 Superannuation (478) Payroll Expense Journal - PD-2 Superannuation Expense
31/05/2021 Superannuation (478) Payroll Expense Journal - PD-3 Superannuation Expense
30/06/2021 Superannuation (478) Payroll Expense Journal - PD-4 Superannuation Expense
31/03/2021 Superannuation Payable (826) Payroll Expense Journal - PD-1 Superannuation Liability
30/04/2021 Superannuation Payable (826) Payroll Expense Journal - PD-2 Superannuation Liability
30/04/2021 Superannuation Payable (826) Super
31/05/2021 Superannuation Payable (826) Payroll Expense Journal - PD-3 Superannuation Liability
30/06/2021 Superannuation Payable (826) Payroll Expense Journal - PD-4 Superannuation Liability
31/03/2021 Wages and Salaries (477) Payroll Expense Journal - PD-1 Earnings
30/04/2021 Wages and Salaries (477) Payroll Expense Journal - PD-2 Earnings
31/05/2021 Wages and Salaries (477) Payroll Expense Journal - PD-3 Earnings
30/06/2021 Wages and Salaries (477) Payroll Expense Journal - PD-4 Earnings
31/03/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-1 Wages Payable
31/03/2021 Wages Payable - Payroll (804) Payroll
30/04/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-2 Wages Payable
30/04/2021 Wages Payable - Payroll (804) Payroll
31/05/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-3 Wages Payable
31/05/2021 Wages Payable - Payroll (804) Payroll
30/06/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-4 Wages Payable
30/06/2021 Wages Payable - Payroll (804) Payroll
Total BAS Excluded

Input Taxed Purchases

15/05/2021 Bank Fees (404) ANZ - ANZ Fees
Total Input Taxed Purchases

Total
Gross GST Net

$550.00 $50.00 $500.00

$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$1,485.00 $135.00 $1,350.00
$275.00 $25.00 $250.00
$850.00 $77.27 $772.73
$1,155.00 $105.00 $1,050.00
$6,160.00 $560.00 $5,600.00
$1,469.60 $133.60 $1,336.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$2,500.00 $227.27 $2,272.73
$3,575.00 $325.00 $3,250.00
$1,735.00 $157.73 $1,577.27
$1,320.00 $120.00 $1,200.00
$550.00 $50.00 $500.00
$2,118.60 $192.60 $1,926.00
$26.40 $2.40 $24.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$6,187.50 $562.50 $5,625.00
$2,000.00 $181.82 $1,818.18
$100.00 $9.09 $90.91
$3,850.00 $350.00 $3,500.00
$550.00 $50.00 $500.00
$10,000.00 $909.09 $9,090.91 GST free export
$1,500.00 $136.36 $1,363.64 GST free export
-$34.60 -$3.15 -$31.45 GST free export
 $200.00 $18.18 $181.82
$53,622.50 $4,874.76 $48,747.74

Gross GST Net

$500.00 $45.45 $454.55 Filing fee GST free
$53.90 $4.90 $49.00
$1,650.00 $150.00 $1,500.00
$218.90 $19.90 $199.00
$53.90 $4.90 $49.00
$125.90 $11.45 $114.45
$1,650.00 $150.00 $1,500.00
$65.20 $5.93 $59.27
$148.50 $13.50 $135.00
$70.20 $6.38 $63.82
$50.00 $4.55 $45.45
$18.50 $1.68 $16.82
$45.00 $4.09 $40.91 Create Director's loan BAS Excluded
$974.60 $88.60 $886.00
$13.20 $1.20 $12.00
$100.00 $9.09 $90.91 Donation GST Free expense
$496.65 $45.15 $451.50
$53.90 $4.90 $49.00
$45.00 $4.09 $40.91
$1,650.00 $150.00 $1,500.00
$39.50 $3.59 $35.91
$1,000.00 $90.91 $909.09
$15.99 $1.45 $14.54
$11.20 $1.02 $10.18
$365.50 $33.23 $332.27 GST free motor vehicle expenses
$53.90 $4.90 $49.00
$1,650.00 $150.00 $1,500.00
$65.00 $5.91 $59.09
$20.00 $1.82 $18.18 Create merchant fee account
$170.50 $15.50 $155.00
$21.90 $1.99 $19.91
$49.80 $4.53 $45.27 Director's loan BAS Excluded
$17.23 $1.57 $15.66
$1,000.00 $90.91 $909.09
$500.00 $45.45 $454.55
 $1,181.25 $107.39 $1,073.86
$4,500.00 $409.09 $4,090.91
$15.75 $1.43 $14.32
$15.50 $1.41 $14.09
$12.00 $1.09 $10.91
$411.35 $37.40 $373.95
$170.55 $15.50 $155.05
$11.90 $1.08 $10.82
$14.30 $1.30 $13.00
$12.00 $1.09 $10.91
$331.10 $30.10 $301.00
$12.00 $1.09 $10.91
$148.50 $13.50 $135.00
$85.00 $7.73 $77.27
$900.00 $81.82 $818.18
$39.50 $3.59 $35.91
-$39.50 -$3.59 -$35.91
$75.90 $6.90 $69.00
$53.90 $4.90 $49.00
$295.17 $26.83 $268.34
$12.00 $1.09 $10.91
$10.50 $0.95 $9.55
$29.80 $2.71 $27.09 loan / BAS Excluded
$49.90 $4.54 $45.36
$80.13 $7.28 $72.85
$12.00 $1.09 $10.91
$15.50 $1.41 $14.09
$5.00 $0.45 $4.55
$250.00 $22.73 $227.27
$20.00 $1.82 $18.18 Create merchant fee account
$1,650.00 $150.00 $1,500.00
$500.00 $45.45 $454.55
$23,844.87 $2,167.71 $21,677.16

$57,581.00 $5,234.64 $52,346.36

$10.50 $0.95 $9.55 Input Taxed
$33,000.00 $3,000.00 $30,000.00
$90,591.50 $8,235.59 $82,355.91
 $52,419.00 $0.00 $52,419.00
$52,419.00 $0.00 $52,419.00

$10.50 $0.00 $10.50 Input Taxed

$10.50 $0.00 $10.50 Input Taxed
$10.50 $0.00 $10.50 Input Taxed
$10.50 $0.00 $10.50 Input Taxed
$15.00 $0.00 $15.00 Input Taxed
$15.00 $0.00 $15.00 Input Taxed
$11.50 $0.00 $11.50
$216.66 $0.00 $216.66
$300.16 $0.00 $300.16

$1,000.00 $0.00 $1,000.00

$500.00 $0.00 $500.00
$1,000.00 $0.00 $1,000.00
$1,000.00 $0.00 $1,000.00
-$200,000.00 $0.00 -$200,000.00
-$1,464.00 $0.00 -$1,464.00
-$1,464.00 $0.00 -$1,464.00
-$1,464.00 $0.00 -$1,464.00
-$1,464.00 $0.00 -$1,464.00
$791.66 $0.00 $791.66
$791.66 $0.00 $791.66
$791.66 $0.00 $791.66
$791.66 $0.00 $791.66
-$791.66 $0.00 -$791.66
-$791.66 $0.00 -$791.66
$791.66 $0.00 $791.66
-$791.66 $0.00 -$791.66
-$791.66 $0.00 -$791.66
$8,333.34 $0.00 $8,333.34
$8,333.34 $0.00 $8,333.34
$8,333.34 $0.00 $8,333.34
$8,333.34 $0.00 $8,333.34 $ 1,464.00
 -$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$168,230.98 $0.00 -$168,230.98

$25.00 $0.00 $25.00

$25.00 $0.00 $25.00

$54,672.95 -$5,528.54 $60,201.49

$37,827.90 $ 2,396.59
$ 4,392.00
 GST Audit Report
DeeCee Pty Ltd
For the period 1 January 2021 to 30 June 2021

Date Account Reference Details

GST on Income
21/02/2021 Sales (200) ORC1003 Payment: Hamilton Smith Pty
21/02/2021 Sales (200) ORC1010 Payment: Port Phillip Freight
21/02/2021 Sales (200) ORC1011 Payment: Rex Media Group
21/02/2021 Sales (200) ORC1009 Payment: Yarra Transport
3/03/2021 Sales (200) ORC1006 Payment: Bank West
3/03/2021 Sales (200) ORC1004 Payment: City Ambassadors Association
3/03/2021 Sales (200) ORC1002 Payment: City Limousines
8/03/2021 Sales (200) ORC1000 Payment: Kinnet & Jones
14/03/2021 Sales (200) ORC1007 Payment: Petrie McLoud Watson & Associates
15/03/2021 Sales (200) ORC1001 Payment: DIISR - Small Business Services
24/03/2021 Sales (200) ORC1008 Payment: Hamilton Smith Pty
24/03/2021 Sales (200) ORC1018 Payment: Port Phillip Freight
24/03/2021 Sales (200) ORC1019 Payment: Rex Media Group
24/03/2021 Sales (200) ORC1017 Payment: Yarra Transport
3/04/2021 Sales (200) ORC1014 Payment: Maddox Publishing Group
14/04/2021 Sales (200) ORC1013 Payment: Blue Winn Polytechnic
14/04/2021 Sales (200) ORC1014 Payment: Maddox Publishing Group
14/04/2021 Sales (200) ORC1015 Payment: Quantum Consultants
24/04/2021 Sales (200) ORC1024 Payment: Carruthers & Smale
4/05/2021 Sales (200) ORC1026 Payment: DIISR - Small Business Services
4/05/2021 Sales (200) ORC1001 Payment: DIISR - Small Business Services
4/05/2021 Sales (200) ORC1022 Payment: Port Phillip Freight
4/05/2021 Sales (200) ORC1023 Payment: Rex Media Group
4/05/2021 Sales (200) ORC1021 Payment: Yarra Transport
8/05/2021 Sales (200) ORC01025 Payment: Ridgeway University
9/05/2021 Sales (200) Jakaranda Maple Systems
9/05/2021 Sales (200) ORC1002 Payment: City Limousines
12/05/2021 Sales (200) ORC1033 Payment: DIISR - Small Business Services
12/05/2021 Sales (200) ORC1016 Payment: Hamilton Smith Pty
13/05/2021 Sales (200) Export Sale
13/05/2021 Sales (200) International Sales
13/05/2021 Sales (200) International Sales
14/05/2021 Sales (200) e-Cash dep
Total GST on Income

GST on Expenses Account Reference Details

15/01/2021 Subscriptions (485) Xero
16/01/2021 Rent (469) Victoria Property Agency
14/02/2021 Travel - National (493) ICT 08 Payment: Qantas
15/02/2021 Subscriptions (485) Xero
16/02/2021 Office Expenses (453) Soutside Office Supplies
16/02/2021 Rent (469) Victoria Property Agency
18/02/2021 Office Expenses (453) Woolworths
20/02/2021 Motor Vehicle Expenses (449) 9901 Payment: Melrose Parking
21/02/2021 Office Expenses (453) Coles
26/02/2021 Office Expenses (453) Brunswick Petals
2/03/2021 Office Expenses (453) Woolworths
3/03/2021 Office Expenses (453) PC Complete
11/03/2021 Advertising (400) Stitch a Brand
14/03/2021 Office Expenses (453) NAB Autopay
15/03/2021 Subscriptions (485) Xero
16/03/2021 Office Expenses (453) Woolworths
19/03/2021 Rent (469) Victoria Property Agency
21/03/2021 Office Expenses (453) Southside Office Supplies
31/03/2021 Travel - National (493) Qantas Australia Ltd
5/01/2021 Office Expenses (453) ASIC
3/03/2021 Office Expenses (453) Mobil (petrol Personal car) - Personal Loan
12/03/2021 Office Expenses (453) Androgen Insensitivity Support Group Australia

9/05/2021 Advertising (400) SMART Agency

15/05/2021 Advertising (400) Facebook Australia
20/05/2021 Insurance (433) Workers Compensation Insurance
12/05/2021 Light, Power, Heating (445) PowerDirect
13/05/2021 Light, Power, Heating (445) AGL
24/04/2021 Merchant Fee Mechant Fees - Merchant fee
15/05/2021 Merchant Fee Mechant Fees - Merchant fee
21/04/2021 Motor Vehicle Expenses (449) Mobil (petrol in company car)
8/05/2021 Motor Vehicle Expenses (449) Allianz Car Insurance
9/05/2021 Motor Vehicle Expenses (449) Toll
10/05/2021 Motor Vehicle Expenses (449) Central City Parking
10/05/2021 Motor Vehicle Expenses (449) Gateway Motors
11/05/2021 Motor Vehicle Expenses (449) Parkside Kiosk
11/05/2021 Motor Vehicle Expenses (449) Central City Parking
12/05/2021 Motor Vehicle Expenses (449) Central City Parking
12/05/2021 Motor Vehicle Expenses (449) Melrose Parking
13/05/2021 Motor Vehicle Expenses (449) Central City Parking
13/05/2021 Motor Vehicle Expenses (449) Parkside Kiosk
14/05/2021 Motor Vehicle Expenses (449) Central City Parking
5/04/2021 Office Expenses (453) Woolworths
10/04/2021 Office Expenses (453) Southside Office Supplies
29/04/2021 Office Expenses (453) MCO Cleaning
29/04/2021 Office Expenses (453) Melbourne Mags
4/05/2021 Office Expenses (453) Woolworths
8/05/2021 Office Expenses (453) PC Computers
9/05/2021 Office Expenses (453) 7-Evelent
10/05/2021 Office Expenses (453) MCO Cleaning
10/05/2021 Office Expenses (453) Cooper St Bakery
12/05/2021 Office Expenses (453) ACL Conferences
12/05/2021 Office Expenses (453) Central Copiers
12/05/2021 Office Expenses (453) Dick Smith (refund of wrong toner)
12/05/2021 Office Expenses (453) Personal loan
12/05/2021 Office Expenses (453) Swanston Security
13/05/2021 Office Expenses (453) Wilson Online Periodicals
14/05/2021 Office Expenses (453) 7-Evelent
19/04/2021 Rent (469) Victoria Property Agency
8/05/2021 Rent (469) RENT Payment: Truxton Property Management
16/05/2021 Rent (469) Victoria Property Agency
15/04/2021 Subscriptions (485) Xero
12/05/2021 Subscriptions (485) Xero
14/05/2021 Subscriptions (485) Spotify
13/05/2021 Telephone & Internet (489) Telstra
Total GST on Expenses

GST on Capital
13/01/2021 SBE General Pool (237) Ford - with gst
20/05/2021 Computer Equipment (720) Dell Australia Laptops
Total GST on Capital

GST Free Capital

13/01/2021 SBE General Pool (237) Ford - gst free
Total GST Free Capital

GST Free Expenses

12/01/2021 Bank Fees (404) ANZ
12/02/2021 Bank Fees (404) ANZ
15/03/2021 Bank Fees (404) ANZ
12/04/2021 Bank Fees (404) ANZ
9/05/2021 Bank Fees (404) ANZ
14/05/2021 Bank Fees (404) ANZ
21/02/2021 Entertainment (420) Berry Brew Cafe
20/01/2021 Light, Power, Heating (445) Sydney Water
14/04/2021 Motor Vehicle Expenses (449) Queensland Government
Total GST Free Expenses

BAS Excluded
30/01/2021 GST (820) ATO
30/01/2021 Income Tax Payable (830) ATO
20/05/2021 Loan (900) Personal loan - h[ds'fasmdxxasd???
14/06/2021 Loan (900) Personal loan - Personal loan
30/06/2021 Loan (900) Bank loan
4/05/2021 Loan (900) Personal loan
13/05/2021 Loan (900) Toys R Us
31/03/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-1 Tax
30/04/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-2 Tax
31/05/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-3 Tax
30/06/2021 PAYG Withholdings Payable (825) Payroll Expense Journal - PD-4 Tax
31/03/2021 Superannuation (478) Payroll Expense Journal - PD-1 Superannuation Expense
30/04/2021 Superannuation (478) Payroll Expense Journal - PD-2 Superannuation Expense
31/05/2021 Superannuation (478) Payroll Expense Journal - PD-3 Superannuation Expense
30/06/2021 Superannuation (478) Payroll Expense Journal - PD-4 Superannuation Expense
31/03/2021 Superannuation Payable (826) Payroll Expense Journal - PD-1 Superannuation Liability
30/04/2021 Superannuation Payable (826) Payroll Expense Journal - PD-2 Superannuation Liability
30/04/2021 Superannuation Payable (826) Super
31/05/2021 Superannuation Payable (826) Payroll Expense Journal - PD-3 Superannuation Liability
30/06/2021 Superannuation Payable (826) Payroll Expense Journal - PD-4 Superannuation Liability
31/03/2021 Wages and Salaries (477) Payroll Expense Journal - PD-1 Earnings
30/04/2021 Wages and Salaries (477) Payroll Expense Journal - PD-2 Earnings
31/05/2021 Wages and Salaries (477) Payroll Expense Journal - PD-3 Earnings
30/06/2021 Wages and Salaries (477) Payroll Expense Journal - PD-4 Earnings
31/03/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-1 Wages Payable
31/03/2021 Wages Payable - Payroll (804) Payroll
30/04/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-2 Wages Payable
30/04/2021 Wages Payable - Payroll (804) Payroll
31/05/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-3 Wages Payable
31/05/2021 Wages Payable - Payroll (804) Payroll
30/06/2021 Wages Payable - Payroll (804) Payroll Expense Journal - PD-4 Wages Payable
30/06/2021 Wages Payable - Payroll (804) Payroll
Total BAS Excluded

Input Taxed Purchases

15/04/2021 Bank Fees (404) ANZ
15/05/2021 Bank Fees (404) ANZ - ANZ Fees
Total Input Taxed Purchases

Total
Gross GST Net

$550.00 $50.00 $500.00

$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$1,485.00 $135.00 $1,350.00
$275.00 $25.00 $250.00
$850.00 $77.27 $772.73
$1,155.00 $105.00 $1,050.00
$6,160.00 $560.00 $5,600.00
$1,469.60 $133.60 $1,336.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$2,500.00 $227.27 $2,272.73
$3,575.00 $325.00 $3,250.00
$1,735.00 $157.73 $1,577.27
$1,320.00 $120.00 $1,200.00
$550.00 $50.00 $500.00
$2,118.60 $192.60 $1,926.00
$26.40 $2.40 $24.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$550.00 $50.00 $500.00
$6,187.50 $562.50 $5,625.00
$2,000.00 $181.82 $1,818.18
$100.00 $9.09 $90.91
$3,850.00 $350.00 $3,500.00
$550.00 $50.00 $500.00
$10,000.00 $909.09 $9,090.91 GST free export
$1,500.00 $136.36 $1,363.64 GST free export
-$34.60 -$3.15 -$31.45 GST free export
 $200.00 $18.18 $181.82 $37,827.90 $ 2,396.59
$53,622.50 $4,874.76 $48,747.74

Gross GST Net

$53.90 $4.90 $49.00
$1,650.00 $150.00 $1,500.00
$218.90 $19.90 $199.00
$53.90 $4.90 $49.00
$125.90 $11.45 $114.45
$1,650.00 $150.00 $1,500.00
$65.20 $5.93 $59.27
$148.50 $13.50 $135.00
$70.20 $6.38 $63.82
$50.00 $4.55 $45.45
$18.50 $1.68 $16.82
$974.60 $88.60 $886.00
$13.20 $1.20 $12.00
$496.65 $45.15 $451.50
$53.90 $4.90 $49.00
$45.00 $4.09 $40.91
$1,650.00 $150.00 $1,500.00
$39.50 $3.59 $35.91
$1,000.00 $90.91 $909.09
$500.00 $45.45 $454.55 Filing fee GST free
$45.00 $4.09 $40.91 Create Director's loan BAS
$100.00 $9.09 $90.91 Excluded
Donation GST Free expense $645.00 $58.63

$4,500.00 $409.09 $4,090.91

$250.00 $22.73 $227.27 $4,750.00 $431.82
$500.00 $45.45 $454.55 $500.00 $45.45
$331.10 $30.10 $301.00
$295.17 $26.83 $268.34 $626.27 $56.93
$20.00 $1.82 $18.18 Create merchant fee account
$20.00 $1.82 $18.18 Create merchant fee account $40.00 $3.64
$65.00 $5.91 $59.09
$1,000.00 $90.91 $909.09
$15.75 $1.43 $14.32
$12.00 $1.09 $10.91
$411.35 $37.40 $373.95
 $14.30 $1.30 $13.00
$12.00 $1.09 $10.91
$12.00 $1.09 $10.91
$148.50 $13.50 $135.00
$12.00 $1.09 $10.91
$10.50 $0.95 $9.55
$12.00 $1.09 $10.91 $1,725.40 $156.85
$15.99 $1.45 $14.54
$11.20 $1.02 $10.18
$170.50 $15.50 $155.00
$21.90 $1.99 $19.91
$17.23 $1.57 $15.66
$500.00 $45.45 $454.55
$15.50 $1.41 $14.09
$170.55 $15.50 $155.05
$11.90 $1.08 $10.82
$85.00 $7.73 $77.27
$900.00 $81.82 $818.18
$39.50 $3.59 $35.91
-$39.50 -$3.59 -$35.91
$75.90 $6.90 $69.00
$49.90 $4.54 $45.36
$15.50 $1.41 $14.09 $2,061.07 $187.37
$1,650.00 $150.00 $1,500.00
$1,181.25 $107.39 $1,073.86
$1,650.00 $150.00 $1,500.00 $4,481.25 $407.39
$53.90 $4.90 $49.00
$53.90 $4.90 $49.00
$5.00 $0.45 $4.55 $112.80 $10.25
$80.13 $7.28 $72.85 $80.13 $7.28
$23,399.77 $2,127.24 $21,272.53

$57,581.00 $5,234.64 $52,346.36

$33,000.00 $3,000.00 $30,000.00
$90,581.00 $8,234.64 $82,346.36

$52,419.00 $0.00 $52,419.00

 $52,419.00 $0.00 $52,419.00

$10.50 $0.00 $10.50 Input Taxed

$10.50 $0.00 $10.50 Input Taxed
$10.50 $0.00 $10.50 Input Taxed
$10.50 $0.00 $10.50 Input Taxed
$15.00 $0.00 $15.00 Input Taxed
$15.00 $0.00 $15.00 Input Taxed
$11.50 $0.00 $11.50
$216.66 $0.00 $216.66
$332.27 $0.00 $332.27 GST free motor vehicle
$300.16 $0.00 $300.16 expenses

$1,000.00 $0.00 $1,000.00

$500.00 $0.00 $500.00
$1,000.00 $0.00 $1,000.00
$1,000.00 $0.00 $1,000.00
-$200,000.00 $0.00 -$200,000.00
$45.27 $0.00 $45.27 Director's loan BAS Excluded
$27.09 $0.00 $27.09 loan / BAS Excluded
-$1,464.00 $0.00 -$1,464.00
-$1,464.00 $0.00 -$1,464.00
-$1,464.00 $0.00 -$1,464.00
-$1,464.00 $0.00 -$1,464.00
$791.66 $0.00 $791.66
$791.66 $0.00 $791.66
$791.66 $0.00 $791.66
$791.66 $0.00 $791.66
-$791.66 $0.00 -$791.66
-$791.66 $0.00 -$791.66
$791.66 $0.00 $791.66
-$791.66 $0.00 -$791.66
-$791.66 $0.00 -$791.66
$8,333.34 $0.00 $8,333.34
$8,333.34 $0.00 $8,333.34
$8,333.34 $0.00 $8,333.34
$8,333.34 $0.00 $8,333.34
 -$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$6,869.34 $0.00 -$6,869.34
$6,869.34 $0.00 $6,869.34
-$168,158.62 $0.00 -$168,158.62

$9.55 $0.00 $9.55 Input Taxed

$25.00 $0.00 $25.00
$25.00 $0.00 $25.00

$55,056.19 -$5,487.12 $60,543.31