GST: BAS Accrual Logic

1A        Sum of GST field on all authorised Claims where GL not in Exc list

1B        Sum of GST field on all Invoices - Sum of GST field on Invoices where G15 in comments

1C        N/C

1D        N/C

1E        N/C

1F        N/C

1G        N/C

2A        1A

2B        1B

3        1A – 1B

4        W2 + W4

5A        Sum of Invoices where GL = ITXGL (PAYG Instalments) and Supplier = ATO

5B        N/C

6A        Sum of Invoices where GL = FBTGL (FBT) and Supplier = ATO

6B        N/C

7        Sum of Invoices where GL = DFIGL (Deferred Instalments) and Supplier = ATO

8A        1A + 4 + 5A + 6A + 7

8B        1B

9        8A – 1B

G1        Sum of authorised Claims where GL not in Exc list and GST amount not = 0 + G2 + G3

G2        Sum of authorised Claims where GL not in Exc list and GST amount = 0 and G2 in comments

G3        Sum of authorised Claims where GL not in Exc list and GST amount = 0 and G3 in comments

G4        N/C

G5        G2 + G3

G6        G1 – G5

G7        N/C

G8        G6

G9        1A

G10        Sum of Invoices where GL not in Exc list and G10 in comments

G11        G12 – G10

G13        N/C

G14        Sum of Invoices where GL not in Exc list and GST amount = 0 and G14 in comments

G15        Sum of Invoices where GL not in Exc list and G15 in comments

G16        G14 + G15

G17        G12 – G16

G18        N/C

G19        G17

G20        1B

W1        Sum of Invoices with GL = WAGGL (Wages)

W2        Sum of Invoices with GL = PYGGL (PAYG Deductions) and Supplier = ATO

W3        N/C

W4        Sum of Invoices with GL = WHTGL (PAYG Withholding) and Supplier = ATO

Exc list is list of accounts nominated in the ATO (GST Details) screen

Unauthorised retention Claims and Invoices are excluded from all calculations

N/C = Not a calculated amount

Figures with asterisk ( * ) fail the divide by 11 test.  (Refer to GST Report for items)