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{"sheet":"Instructions","index":0,"n_rows":94,"n_cols":1,"rows_kept":94,"cut":false,"hidden":false,"merged":[[0,0,2,0]]}
["BAS Instructions"]
[]
[]
[]
["Step 1: Enter relevant information using the drop down menu set out on the \"Main Menu\""]
["The user must take a blank copy of the calculator before commencing a new assessment."]
["You will need the following information from the customer:"]
[" - Industry that business is in"]
[" - Type of BAS available (Simpler BAS, Full Reporting or GST Instalment Method)"]
[" - Frequency of BAS submissions (Quarterly, Monthly or Quarterly BAS with Monthly Wages*)"]
[" - The number of BAS available"]
[]
["*Please check the Integrated Client Account and / or Instalment Activity Statements to confirm if BAS submissions are quarterly and wages are reportedly monthly."]
[]
["Step 2: Once the relevant information is filled in, click \"Proceed\" to populate the relevant form to input your BAS details."]
["Note: If the customer is not eligible for the BAS Pathway, you will get a prompt and will be unable to proceed."]
[]
["If the populated form is \"Quarterly\", go to Step 3."]
["If the populated form is \"Monthly\", go to Step 4."]
["If the populated form is \"Quarterly with Monthly Wages\", go to Step 5."]
[]
["Step 3: Filling out the Quarterly BAS Calculator"]
["Enter the BAS values into the \"Quarterly\" form as per the matching BAS labels."]
[" - Total Sales (G1) - Confirm whether sales include GST or not by using the drop down menu \"Total Sales includes GST\" (Yes / No)"]
[" - GST on Sales (1A)"]
[" - GST on Purchases (1B)"]
[" - Total salary, wages and other payments (W1)"]
[" - Fringe Benefit Tax (FBT) (6A) - only if applicable, otherwise set it to zero"]
[]
["Additional Step (if you selected Full Reporting Method under Main Menu)"]
["Enter the following BAS values into the matching BAS labels"]
[" - Non Capital Purchases (G11)"]
[" - Capital Purchases (G10)"]
["If you believe capital purchases are one-off in nature and you like to add back the amount to BAS profit, using the drop down menu \"Include Capital Purchases in BAS Profit\" and select \"Yes\". Enter the capital purchase add back amount to \"Add Back: Capital Purchases (Excl. GST)\""]
["Please check the credit requirements when using capital purchases as it requires additional documentation from the customer."]
[]
["If you have specified less than 4 submissions in Step 1, you will only need to fill in the required number of submissions."]
[]
["Once all the fields filled in, copy over:"]
[" 1. \"Annualised\" Total Sales into \"Total Revenue\" field in the Serviceability Calculator"]
["2. \"Annualised\" BAS Profit into \"Profit before Tax\" field in the Serviceability Calculator"]
[]
[]
["Step 4: Filling out the Monthly BAS Calculator"]
["Enter the BAS values into the \"Monthly\" form as per the matching BAS labels."]
[" - Total Sales (G1) - Confirm whether sales include GST or not by using the drop down menu \"Total Sales includes GST\" (Yes / No)"]
[" - GST on Sales (1A)"]
[" - GST on Purchases (1B)"]
[" - Total salary, wages and other payments (W1)"]
[" - Fringe Benefit Tax (FBT) (6A) - only if applicable, otherwise set it to zero"]
[]
["Additional Step (if you selected Full Reporting Method under Main Menu)"]
["Enter the following BAS values into the matching BAS labels"]
[" - Non Capital Purchases (G11)"]
[" - Capital Purchases (G10)"]
["If you believe capital purchases are one-off in nature and you like to add back the amount to BAS profit, using the drop down menu \"Include Capital Purchases in BAS Profit\" and select \"Yes\". Enter the capital purchase add back amount to \"Add Back: Capital Purchases (Excl. GST)\""]
["Please check the credit requirements when using capital purchases as it requires additional documentation from the customer."]
[]
["If you have specified less than 12 submissions in Step 1, you will only need to fill in the required number of submissions."]
[]
["Once all the fields filled in, copy over:"]
[" 1. \"Annualised\" Total Sales into \"Total Revenue\" field in the Serviceability Calculator"]
["2. \"Annualised\" BAS Profit into \"Profit before Tax\" field in the Serviceability Calculator"]
[]
[]
["Step 5: Filling out the Quarterly with Monthly Wages BAS Calculator"]
["You have selected \"Quarterly with Monthly Wages\". This means that BAS is submitted on a quarterly basis but the Total salary, wages and other payments (W1) amount reported is reflecting the last month of the quarter only."]
["You will need to seek Instalment Activity Statements (IAS) to confirm Total salary, wages and other payments (W1) for the fill in the remaining two months for every quarter you're entering."]
[]
["Enter the BAS values into the \"Quarterly with Monthly Wages\" form as per the matching BAS labels."]
[" - Total Sales (G1) - Confirm whether sales include GST or not by using the drop down menu \"Total Sales includes GST\" (Yes / No)"]
[" - GST on Sales (1A)"]
[" - GST on Purchases (1B)"]
[" - Fringe Benefit Tax (FBT) (6A) - only if applicable, otherwise set it to zero"]
[]
["For Total salary, wages and other payments (W1), make sure you confirm that wages are reported monthly via Integrated Client Accounts (ICA) or via Instalment Activity Statement (IAS)."]
[" - Enter Total salary, wages and other payments (W1) from BAS into \"W1-Month 3\"  for each quarter"]
[" - Confirm the amounts of the remaining two months of wages from IAS and enter the amounts into \"W1-Month 1\" and \"W1-Month 2\" respectively."]
[]
["Additional Step (if you selected Full Reporting Method under Main Menu)"]
["Enter the following BAS values into the matching BAS labels"]
[" - Non Capital Purchases (G11)"]
[" - Capital Purchases (G10)"]
["If you believe capital purchases are one-off in nature and you like to add back the amount to BAS profit, using the drop down menu \"Include Capital Purchases in BAS Profit\" and select \"Yes\". Enter the capital purchase add back amount to \"Add Back: Capital Purchases (Excl. GST)\""]
["Please check the credit requirements when using capital purchases as it requires additional documentation from the customer."]
[]
["If you have specified less than 4 submissions in Step 1, you will only need to fill in the required number of submissions."]
[]
["Once all the fields filled in, copy over:"]
[" 1. \"Annualised\" Total Sales into \"Total Revenue\" field in the Serviceability Calculator"]
["2. \"Annualised\" BAS Profit into \"Profit before Tax\" field in the Serviceability Calculator"]
[]
["Things you should know"]
["The SIMPLE+ BAS Calculator (BAS Calculator) is the property of the Westpac Banking Corporation ABN 33 007 457 141 AFSL and Australian credit licence 233714 and you acknowledge by accessing the BAS Calculator that it is provided for use by you only as an accredited Westpac broker and is not to be shared, copied or otherwise distributed. \nYou acknowledge that the information you input into the BAS Calculator must accurately reflect the position of the borrower including but not limited to the Business Activity Statements (BAS), Integrated Client Account (ICA) and Instalment Activity Statements (IAS) accessible from the Australian Taxation Office portal. The BAS Calculator contains general information and your client before acting on this information needs to consider its appropriateness having regards to their objectives, financial situation and needs and should seek independent, financial , legal and taxation advice. The results derived from the BAS Calculator are for illustrative purposes only and should not be regarded as a prediction or personal advice.  The calculations are not intended to be forecasts or projections but to be used as a tool to assist you to submit data into the SIMPLE+ Serviceability Calculator.   The information and results obtained from the BAS Calculator do not constitute a loan approval, quote or an offer to lend and it is not intended that they be relied on for the purposes of making a final decision in relation to a lending or credit product.  The figures and formulae used in the BAS Calculator may change at any time without notice.  No guarantee, warranty, or representation is given or implied as to the reliability or accuracy of the information used to compile each index or each calculation. Westpac denies any liability for any direct, indirect, incidental , consequential or special damages or for any loss arising out of or in any way connected with the access to, reliance on, or use of the BAS Calculator. The results from the BAS Calculator are confidential and cannot be distributed to any party not authorised by the borrower’s express written consent. View our Privacy Statements at https://www.westpac.com.au/privacy/privacy-statement/. "]

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[]
[null,"SIMPLE+ BAS Calculator",null,null,"Before proceeding please review and confirm:"]
[null,null,null,null,"• 12 months most recent BAS are held\n• PAYG Instalments in the ATO Integrated Client Account (ICA) have been reviewed to verify if wages are paid monthly or quarterly. If monthly, an Instalment Activity Statement (IAS) has been obtained to verify monthly PAYG\n• Any director wages paid by the business do not exceed annual wages reported in the BAS. The quantum of director wages have been confirmed by an Accountant and are from a corresponding 12 month period to the BAS\n• Appropriate commentary has been input justifying any material variances or seasonality"]
[null,"Industry","All Other"]
[null,"BAS Submission Type","Simpler BAS"]
[null,"BAS Submission Frequency"]
[null,"Number of submission available"]
[null,"• Warning - Ensure PAYG Instalments in the ICA are not monthly"]
[]
[]
[]
[]
[null,null,"Banker Attestation:"]
[null,null,"I confirm that:\n\n• When 12 months most recent BAS and financial statements (utilised in a credit assessment within 12 months) are held, EBITDA from both periods have been input into the serviceability assessment to ensure a volatility test has been completed. \n\n• Where there is a >60% improvement in performance the volatility test will automatically fail and as a result sufficient commentary has been provided on why most recent BAS or an average of 2 years' financials is adopted."]

{"sheet":"Quarterly","index":2,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":true,"merged":[[42,0,52,7],[0,0,2,7]]}
[{"$f":"\"BAS CALCULATOR - QUARTERLY (\" &  Lists!$H$2 & \")\"","v":"BAS CALCULATOR - QUARTERLY (v1.5 - published 18/12/2024)"}]
[]
[]
[]
[null,null,1,2,3,4,"Total of Inputs","Annualised"]
[null,"Year"]
[null,"Month Ending"]
[]
[null,"BAS Item"]
["Total Sales","G1"]
[]
["Total Sales includes GST"]
[]
["GST on Sales","1A"]
[]
["Sales Net of GST",null,{"$f":"IF(AND(C10<>\"\",C12<>\"\",C14<>\"\"),IF(C12=\"Yes\",C10-C14,C10),\"\")","v":""},{"$f":"IF(AND(D10<>\"\",D12<>\"\",D14<>\"\"),IF(D12=\"Yes\",D10-D14,D10),\"\")","v":""},{"$f":"IF(AND(E10<>\"\",E12<>\"\",E14<>\"\"),IF(E12=\"Yes\",E10-E14,E10),\"\")","v":""},{"$f":"IF(AND(F10<>\"\",F12<>\"\",F14<>\"\"),IF(F12=\"Yes\",F10-F14,F10),\"\")","v":""},{"$f":"SUM(OFFSET($F16,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"G16*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["LESS"]
["Non Capital Purchases","G11"]
[]
["Capital Purchases","G10"]
[]
["GST on Purchases","1B"]
[]
["Purchases Net of GST",null,{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!C$23*10,IF(C19<C23*11,C23*10,C19-C23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!D$23*10,IF(D19<D23*11,D23*10,D19-D23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!E$23*10,IF(E19<E23*11,E23*10,E19-E23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!F$23*10,IF(F19<F23*11,F23*10,F19-F23))","v":0},{"$f":"SUM(OFFSET($F25,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"G25*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Total Salary, wages and other payments","W1",null,null,null,null,{"$f":"SUM(OFFSET($F27,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"G27*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Staff OnCosts",null,{"$f":"0.15*C27","v":0},{"$f":"0.15*D27","v":0},{"$f":"0.15*E27","v":0},{"$f":"0.15*F27","v":0}]
[]
["FBT","6A"]
[]
["Total Expenses Net of GST",null,{"$f":"IF(AND(C27<>\"\",C31<>\"\"),C31+C29+C27+C25,\"\")","v":""},{"$f":"IF(AND(D27<>\"\",D31<>\"\"),D31+D29+D27+D25,\"\")","v":""},{"$f":"IF(AND(E27<>\"\",E31<>\"\"),E31+E29+E27+E25,\"\")","v":""},{"$f":"IF(AND(F27<>\"\",F31<>\"\"),F31+F29+F27+F25,\"\")","v":""},{"$f":"SUM(OFFSET($F33,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"G33*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Include Capital Purchases in BAS Profit"]
[]
["Add Back: Capital Purchases (excl GST)"]
[]
["BAS Profit",null,{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!C10<>\"\",Quarterly!C12<>\"\",Quarterly!C14<>\"\",Quarterly!C19<>\"\",Quarterly!C21<>\"\",Quarterly!C23<>\"\",Quarterly!C27<>\"\",Quarterly!C31<>\"\",Quarterly!C35<>\"\",Quarterly!C35=\"Yes\"),Quarterly!C16-Quarterly!C33+Quarterly!C37,AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!C10<>\"\",Quarterly!C12<>\"\",Quarterly!C14<>\"\",Quarterly!C19<>\"\",Quarterly!C21<>\"\",Quarterly!C23<>\"\",Quarterly!C27<>\"\",Quarterly!C31<>\"\",Quarterly!C35<>\"\",Quarterly!C35=\"No\"),Quarterly!C16-Quarterly!C33,AND('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!C10<>\"\",Quarterly!C12<>\"\",Quarterly!C14<>\"\",Quarterly!C23<>\"\",Quarterly!C27<>\"\",Quarterly!C31<>\"\"),Quarterly!C16-Quarterly!C33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!D10<>\"\",Quarterly!D12<>\"\",Quarterly!D14<>\"\",Quarterly!D19<>\"\",Quarterly!D21<>\"\",Quarterly!D23<>\"\",Quarterly!D27<>\"\",Quarterly!D31<>\"\",Quarterly!D35<>\"\",Quarterly!D35=\"Yes\"),Quarterly!D16-Quarterly!D33+Quarterly!D37,AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!D10<>\"\",Quarterly!D12<>\"\",Quarterly!D14<>\"\",Quarterly!D19<>\"\",Quarterly!D21<>\"\",Quarterly!D23<>\"\",Quarterly!D27<>\"\",Quarterly!D31<>\"\",Quarterly!D35<>\"\",Quarterly!D35=\"No\"),Quarterly!D16-Quarterly!D33,AND('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!D10<>\"\",Quarterly!D12<>\"\",Quarterly!D14<>\"\",Quarterly!D23<>\"\",Quarterly!D27<>\"\",Quarterly!D31<>\"\"),Quarterly!D16-Quarterly!D33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!E10<>\"\",Quarterly!E12<>\"\",Quarterly!E14<>\"\",Quarterly!E19<>\"\",Quarterly!E21<>\"\",Quarterly!E23<>\"\",Quarterly!E27<>\"\",Quarterly!E31<>\"\",Quarterly!E35<>\"\",Quarterly!E35=\"Yes\"),Quarterly!E16-Quarterly!E33+Quarterly!E37,AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!E10<>\"\",Quarterly!E12<>\"\",Quarterly!E14<>\"\",Quarterly!E19<>\"\",Quarterly!E21<>\"\",Quarterly!E23<>\"\",Quarterly!E27<>\"\",Quarterly!E31<>\"\",Quarterly!E35<>\"\",Quarterly!E35=\"No\"),Quarterly!E16-Quarterly!E33,AND('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!E10<>\"\",Quarterly!E12<>\"\",Quarterly!E14<>\"\",Quarterly!E23<>\"\",Quarterly!E27<>\"\",Quarterly!E31<>\"\"),Quarterly!E16-Quarterly!E33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!F10<>\"\",Quarterly!F12<>\"\",Quarterly!F14<>\"\",Quarterly!F19<>\"\",Quarterly!F21<>\"\",Quarterly!F23<>\"\",Quarterly!F27<>\"\",Quarterly!F31<>\"\",Quarterly!F35<>\"\",Quarterly!F35=\"Yes\"),Quarterly!F16-Quarterly!F33+Quarterly!F37,AND('Main Menu'!$C$5=\"Full Form BAS\",Quarterly!F10<>\"\",Quarterly!F12<>\"\",Quarterly!F14<>\"\",Quarterly!F19<>\"\",Quarterly!F21<>\"\",Quarterly!F23<>\"\",Quarterly!F27<>\"\",Quarterly!F31<>\"\",Quarterly!F35<>\"\",Quarterly!F35=\"No\"),Quarterly!F16-Quarterly!F33,AND('Main Menu'!$C$5=\"Simpler BAS\",Quarterly!F10<>\"\",Quarterly!F12<>\"\",Quarterly!F14<>\"\",Quarterly!F23<>\"\",Quarterly!F27<>\"\",Quarterly!F31<>\"\"),Quarterly!F16-Quarterly!F33),\"\")","v":""},{"$f":"SUM(OFFSET($F39,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"G39*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,{"$f":"IF(H39<0,\"Please investigate\",\"\")","v":{"$error":"#REF!"}}]
[]
["Additional Information"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes"]
["1. If Non-Capital Purchases (Item G11) is not declared in BAS statement then leave it blank and only enter GST on Purchases(Item 1B). "]
["2. Include FBT if applicable"]
["3. Enter Total BAS Profit as Net Profit before Tax figure."]
[]
["Other Considerations"]
["1. Review Sales, Purchases Net of GST and Total Salary, Wages and other Payments from quarter to quarter to see whether there is any significant variation and determine whether it requires further investigation."]

{"sheet":"Sheet1","index":3,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Monthly","index":4,"n_rows":61,"n_cols":16,"rows_kept":61,"cut":false,"hidden":true,"merged":[[0,0,2,15],[42,0,52,15]]}
[{"$f":"\"BAS CALCULATOR - QUARTERLY (\" &  Lists!$H$2 & \")\"","v":"BAS CALCULATOR - QUARTERLY (v1.5 - published 18/12/2024)"}]
[]
[]
[]
[null,null,1,{"$f":"C5+1","v":2},{"$f":"D5+1","v":3},4,5,6,7,8,9,10,11,12,"Total of Inputs","Annualised"]
[null,"Year"]
[null,"Month"]
[]
[null,"BAS Item"]
["Total Sales","G1"]
[]
["Total Sales includes GST"]
[]
["GST on Sales","1A"]
[]
["Sales Net of GST",null,{"$f":"IF(AND(C10<>\"\",C12<>\"\",C14<>\"\"),IF(C12=\"Yes\",C10-C14,C10),\"\")","v":""},{"$f":"IF(AND(D10<>\"\",D12<>\"\",D14<>\"\"),IF(D12=\"Yes\",D10-D14,D10),\"\")","v":""},{"$f":"IF(AND(E10<>\"\",E12<>\"\",E14<>\"\"),IF(E12=\"Yes\",E10-E14,E10),\"\")","v":""},{"$f":"IF(AND(F10<>\"\",F12<>\"\",F14<>\"\"),IF(F12=\"Yes\",F10-F14,F10),\"\")","v":""},{"$f":"IF(AND(G10<>\"\",G12<>\"\",G14<>\"\"),IF(G12=\"Yes\",G10-G14,G10),\"\")","v":""},"","","","","","","",{"$f":"SUM(OFFSET($N16,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"O16*12/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["LESS"]
["Non Capital Purchases","G11"]
[]
["Capital Purchases","G10"]
[]
["GST on Purchases","1B"]
[]
["Purchases Net of GST",null,{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!C$23*10,IF(C19<C23*11,C23*10,C19-C23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!D$23*10,IF(D19<D23*11,D23*10,D19-D23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!E$23*10,IF(E19<E23*11,E23*10,E19-E23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!F$23*10,IF(F19<F23*11,F23*10,F19-F23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!G$23*10,IF(G19<G23*11,G23*10,G19-G23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!H$23*10,IF(H19<H23*11,H23*10,H19-H23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!I$23*10,IF(I19<I23*11,I23*10,I19-I23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!J$23*10,IF(J19<J23*11,J23*10,J19-J23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!K$23*10,IF(K19<K23*11,K23*10,K19-K23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!L$23*10,IF(L19<L23*11,L23*10,L19-L23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!M$23*10,IF(M19<M23*11,M23*10,M19-M23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",Monthly!N$23*10,IF(N19<N23*11,N23*10,N19-N23))","v":0},{"$f":"SUM(OFFSET($N25,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"O25*12/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Total Salary, wages and other payments","W1",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(OFFSET($N27,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"O27*12/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Staff OnCosts",null,{"$f":"0.15*C27","v":0},{"$f":"0.15*D27","v":0},{"$f":"0.15*E27","v":0},{"$f":"0.15*F27","v":0},{"$f":"0.15*G27","v":0},0,0,0,0,0,0,0]
[]
["FBT","6A"]
[]
["Total Expenses Net of GST",null,{"$f":"IF(AND(C27<>\"\",C31<>\"\"),C31+C29+C27+C25,\"\")","v":""},{"$f":"IF(AND(D27<>\"\",D31<>\"\"),D31+D29+D27+D25,\"\")","v":""},{"$f":"IF(AND(E27<>\"\",E31<>\"\"),E31+E29+E27+E25,\"\")","v":""},{"$f":"IF(AND(F27<>\"\",F31<>\"\"),F31+F29+F27+F25,\"\")","v":""},{"$f":"IF(AND(G27<>\"\",G31<>\"\"),G31+G29+G27+G25,\"\")","v":""},"","","","","","","",{"$f":"SUM(OFFSET($N33,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"O33*12/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Include Capital Purchases in BAS Profit"]
[]
["Add Back: Capital Purchases (excl GST)"]
[]
["BAS Profit",null,{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!C10<>\"\",Monthly!C12<>\"\",Monthly!C14<>\"\",Monthly!C19<>\"\",Monthly!C21<>\"\",Monthly!C23<>\"\",Monthly!C27<>\"\",Monthly!C31<>\"\",Monthly!C35<>\"\",Monthly!C35=\"Yes\"),Monthly!C16-Monthly!C33+Monthly!C37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!C10<>\"\",Monthly!C12<>\"\",Monthly!C14<>\"\",Monthly!C19<>\"\",Monthly!C21<>\"\",Monthly!C23<>\"\",Monthly!C27<>\"\",Monthly!C31<>\"\",Monthly!C35<>\"\",Monthly!C35=\"No\"),Monthly!C16-Monthly!C33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!C10<>\"\",Monthly!C12<>\"\",Monthly!C14<>\"\",Monthly!C23<>\"\",Monthly!C27<>\"\",Monthly!C31<>\"\"),Monthly!C16-Monthly!C33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!D10<>\"\",Monthly!D12<>\"\",Monthly!D14<>\"\",Monthly!D19<>\"\",Monthly!D21<>\"\",Monthly!D23<>\"\",Monthly!D27<>\"\",Monthly!D31<>\"\",Monthly!D35<>\"\",Monthly!D35=\"Yes\"),Monthly!D16-Monthly!D33+Monthly!D37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!D10<>\"\",Monthly!D12<>\"\",Monthly!D14<>\"\",Monthly!D19<>\"\",Monthly!D21<>\"\",Monthly!D23<>\"\",Monthly!D27<>\"\",Monthly!D31<>\"\",Monthly!D35<>\"\",Monthly!D35=\"No\"),Monthly!D16-Monthly!D33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!D10<>\"\",Monthly!D12<>\"\",Monthly!D14<>\"\",Monthly!D23<>\"\",Monthly!D27<>\"\",Monthly!D31<>\"\"),Monthly!D16-Monthly!D33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!E10<>\"\",Monthly!E12<>\"\",Monthly!E14<>\"\",Monthly!E19<>\"\",Monthly!E21<>\"\",Monthly!E23<>\"\",Monthly!E27<>\"\",Monthly!E31<>\"\",Monthly!E35<>\"\",Monthly!E35=\"Yes\"),Monthly!E16-Monthly!E33+Monthly!E37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!E10<>\"\",Monthly!E12<>\"\",Monthly!E14<>\"\",Monthly!E19<>\"\",Monthly!E21<>\"\",Monthly!E23<>\"\",Monthly!E27<>\"\",Monthly!E31<>\"\",Monthly!E35<>\"\",Monthly!E35=\"No\"),Monthly!E16-Monthly!E33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!E10<>\"\",Monthly!E12<>\"\",Monthly!E14<>\"\",Monthly!E23<>\"\",Monthly!E27<>\"\",Monthly!E31<>\"\"),Monthly!E16-Monthly!E33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!F10<>\"\",Monthly!F12<>\"\",Monthly!F14<>\"\",Monthly!F19<>\"\",Monthly!F21<>\"\",Monthly!F23<>\"\",Monthly!F27<>\"\",Monthly!F31<>\"\",Monthly!F35<>\"\",Monthly!F35=\"Yes\"),Monthly!F16-Monthly!F33+Monthly!F37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!F10<>\"\",Monthly!F12<>\"\",Monthly!F14<>\"\",Monthly!F19<>\"\",Monthly!F21<>\"\",Monthly!F23<>\"\",Monthly!F27<>\"\",Monthly!F31<>\"\",Monthly!F35<>\"\",Monthly!F35=\"No\"),Monthly!F16-Monthly!F33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!F10<>\"\",Monthly!F12<>\"\",Monthly!F14<>\"\",Monthly!F23<>\"\",Monthly!F27<>\"\",Monthly!F31<>\"\"),Monthly!F16-Monthly!F33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!G10<>\"\",Monthly!G12<>\"\",Monthly!G14<>\"\",Monthly!G19<>\"\",Monthly!G21<>\"\",Monthly!G23<>\"\",Monthly!G27<>\"\",Monthly!G31<>\"\",Monthly!G35<>\"\",Monthly!G35=\"Yes\"),Monthly!G16-Monthly!G33+Monthly!G37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!G10<>\"\",Monthly!G12<>\"\",Monthly!G14<>\"\",Monthly!G19<>\"\",Monthly!G21<>\"\",Monthly!G23<>\"\",Monthly!G27<>\"\",Monthly!G31<>\"\",Monthly!G35<>\"\",Monthly!G35=\"No\"),Monthly!G16-Monthly!G33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!G10<>\"\",Monthly!G12<>\"\",Monthly!G14<>\"\",Monthly!G23<>\"\",Monthly!G27<>\"\",Monthly!G31<>\"\"),Monthly!G16-Monthly!G33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!H10<>\"\",Monthly!H12<>\"\",Monthly!H14<>\"\",Monthly!H19<>\"\",Monthly!H21<>\"\",Monthly!H23<>\"\",Monthly!H27<>\"\",Monthly!H31<>\"\",Monthly!H35<>\"\",Monthly!H35=\"Yes\"),Monthly!H16-Monthly!H33+Monthly!H37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!H10<>\"\",Monthly!H12<>\"\",Monthly!H14<>\"\",Monthly!H19<>\"\",Monthly!H21<>\"\",Monthly!H23<>\"\",Monthly!H27<>\"\",Monthly!H31<>\"\",Monthly!H35<>\"\",Monthly!H35=\"No\"),Monthly!H16-Monthly!H33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!H10<>\"\",Monthly!H12<>\"\",Monthly!H14<>\"\",Monthly!H23<>\"\",Monthly!H27<>\"\",Monthly!H31<>\"\"),Monthly!H16-Monthly!H33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!I10<>\"\",Monthly!I12<>\"\",Monthly!I14<>\"\",Monthly!I19<>\"\",Monthly!I21<>\"\",Monthly!I23<>\"\",Monthly!I27<>\"\",Monthly!I31<>\"\",Monthly!I35<>\"\",Monthly!I35=\"Yes\"),Monthly!I16-Monthly!I33+Monthly!I37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!I10<>\"\",Monthly!I12<>\"\",Monthly!I14<>\"\",Monthly!I19<>\"\",Monthly!I21<>\"\",Monthly!I23<>\"\",Monthly!I27<>\"\",Monthly!I31<>\"\",Monthly!I35<>\"\",Monthly!I35=\"No\"),Monthly!I16-Monthly!I33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!I10<>\"\",Monthly!I12<>\"\",Monthly!I14<>\"\",Monthly!I23<>\"\",Monthly!I27<>\"\",Monthly!I31<>\"\"),Monthly!I16-Monthly!I33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!J10<>\"\",Monthly!J12<>\"\",Monthly!J14<>\"\",Monthly!J19<>\"\",Monthly!J21<>\"\",Monthly!J23<>\"\",Monthly!J27<>\"\",Monthly!J31<>\"\",Monthly!J35<>\"\",Monthly!J35=\"Yes\"),Monthly!J16-Monthly!J33+Monthly!J37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!J10<>\"\",Monthly!J12<>\"\",Monthly!J14<>\"\",Monthly!J19<>\"\",Monthly!J21<>\"\",Monthly!J23<>\"\",Monthly!J27<>\"\",Monthly!J31<>\"\",Monthly!J35<>\"\",Monthly!J35=\"No\"),Monthly!J16-Monthly!J33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!J10<>\"\",Monthly!J12<>\"\",Monthly!J14<>\"\",Monthly!J23<>\"\",Monthly!J27<>\"\",Monthly!J31<>\"\"),Monthly!J16-Monthly!J33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!K10<>\"\",Monthly!K12<>\"\",Monthly!K14<>\"\",Monthly!K19<>\"\",Monthly!K21<>\"\",Monthly!K23<>\"\",Monthly!K27<>\"\",Monthly!K31<>\"\",Monthly!K35<>\"\",Monthly!K35=\"Yes\"),Monthly!K16-Monthly!K33+Monthly!K37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!K10<>\"\",Monthly!K12<>\"\",Monthly!K14<>\"\",Monthly!K19<>\"\",Monthly!K21<>\"\",Monthly!K23<>\"\",Monthly!K27<>\"\",Monthly!K31<>\"\",Monthly!K35<>\"\",Monthly!K35=\"No\"),Monthly!K16-Monthly!K33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!K10<>\"\",Monthly!K12<>\"\",Monthly!K14<>\"\",Monthly!K23<>\"\",Monthly!K27<>\"\",Monthly!K31<>\"\"),Monthly!K16-Monthly!K33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!L10<>\"\",Monthly!L12<>\"\",Monthly!L14<>\"\",Monthly!L19<>\"\",Monthly!L21<>\"\",Monthly!L23<>\"\",Monthly!L27<>\"\",Monthly!L31<>\"\",Monthly!L35<>\"\",Monthly!L35=\"Yes\"),Monthly!L16-Monthly!L33+Monthly!L37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!L10<>\"\",Monthly!L12<>\"\",Monthly!L14<>\"\",Monthly!L19<>\"\",Monthly!L21<>\"\",Monthly!L23<>\"\",Monthly!L27<>\"\",Monthly!L31<>\"\",Monthly!L35<>\"\",Monthly!L35=\"No\"),Monthly!L16-Monthly!L33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!L10<>\"\",Monthly!L12<>\"\",Monthly!L14<>\"\",Monthly!L23<>\"\",Monthly!L27<>\"\",Monthly!L31<>\"\"),Monthly!L16-Monthly!L33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!M10<>\"\",Monthly!M12<>\"\",Monthly!M14<>\"\",Monthly!M19<>\"\",Monthly!M21<>\"\",Monthly!M23<>\"\",Monthly!M27<>\"\",Monthly!M31<>\"\",Monthly!M35<>\"\",Monthly!M35=\"Yes\"),Monthly!M16-Monthly!M33+Monthly!M37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!M10<>\"\",Monthly!M12<>\"\",Monthly!M14<>\"\",Monthly!M19<>\"\",Monthly!M21<>\"\",Monthly!M23<>\"\",Monthly!M27<>\"\",Monthly!M31<>\"\",Monthly!M35<>\"\",Monthly!M35=\"No\"),Monthly!M16-Monthly!M33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!M10<>\"\",Monthly!M12<>\"\",Monthly!M14<>\"\",Monthly!M23<>\"\",Monthly!M27<>\"\",Monthly!M31<>\"\"),Monthly!M16-Monthly!M33),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!N10<>\"\",Monthly!N12<>\"\",Monthly!N14<>\"\",Monthly!N19<>\"\",Monthly!N21<>\"\",Monthly!N23<>\"\",Monthly!N27<>\"\",Monthly!N31<>\"\",Monthly!N35<>\"\",Monthly!N35=\"Yes\"),Monthly!N16-Monthly!N33+Monthly!N37,AND('Main Menu'!$C$5=\"Full Form BAS\",Monthly!N10<>\"\",Monthly!N12<>\"\",Monthly!N14<>\"\",Monthly!N19<>\"\",Monthly!N21<>\"\",Monthly!N23<>\"\",Monthly!N27<>\"\",Monthly!N31<>\"\",Monthly!N35<>\"\",Monthly!N35=\"No\"),Monthly!N16-Monthly!N33,AND('Main Menu'!$C$5=\"Simpler BAS\",Monthly!N10<>\"\",Monthly!N12<>\"\",Monthly!N14<>\"\",Monthly!N23<>\"\",Monthly!N27<>\"\",Monthly!N31<>\"\"),Monthly!N16-Monthly!N33),\"\")","v":""},{"$f":"SUM(OFFSET($N39,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"O39*12/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P39<0,\"Please investigate\",\"\")","v":{"$error":"#REF!"}}]
[]
["Additional Information"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes"]
["1. If Non-Capital Purchases (Item G11) is not declared in BAS statement then leave it blank and only enter GST on Purchases(Item 1B). "]
["2. Include FBT if applicable"]
["3. Enter Total BAS Profit as Net Profit before Tax figure."]
[]
["Other Considerations"]
["1. Review Sales, Purchases Net of GST and Total Salary, Wages and other Payments from month to month to see whether there is any significant variation and determine whether it requires further investigation."]

{"sheet":"Quarterly with Monthly Wages","index":5,"n_rows":70,"n_cols":8,"rows_kept":70,"cut":false,"hidden":true,"merged":[[0,0,2,7],[46,0,62,7]]}
[{"$f":"\"BAS CALCULATOR- QUARTERLY WITH MONTHLY WAGES (\" &  Lists!$H$2 & \")\"","v":"BAS CALCULATOR- QUARTERLY WITH MONTHLY WAGES (v1.5 - published 18/12/2024)"}]
[]
[]
[]
[null,null,1,2,3,4,"Total","Annualised"]
[null,"Year"]
[null,"Month Ending"]
[]
[null,"BAS Item"]
["Total Sales","G1"]
[]
["Total Sales includes GST"]
[]
["GST on Sales","1A"]
[]
["Sales Net of GST",null,{"$f":"IF(AND(C10<>\"\",C12<>\"\",C14<>\"\"),IF(C12=\"Yes\",C10-C14,C10),\"\")","v":""},{"$f":"IF(AND(D10<>\"\",D12<>\"\",D14<>\"\"),IF(D12=\"Yes\",D10-D14,D10),\"\")","v":""},"","",{"$f":"SUM(OFFSET($F16,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"$G16*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["LESS"]
["Non Capital Purchases","G11"]
[]
["Capital Purchases","G10"]
[]
["GST on Purchases","1B"]
[]
["Purchases Net of GST",null,{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",'Quarterly with Monthly Wages'!C$23*10,IF(C19<C23*11,C23*10,C19-C23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",'Quarterly with Monthly Wages'!D$23*10,IF(D19<D23*11,D23*10,D19-D23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",'Quarterly with Monthly Wages'!E$23*10,IF(E19<E23*11,E23*10,E19-E23))","v":0},{"$f":"IF('Main Menu'!$C$5=\"Simpler BAS\",'Quarterly with Monthly Wages'!F$23*10,IF(F19<F23*11,F23*10,F19-F23))","v":0},{"$f":"SUM(OFFSET($F25,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"$G25*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Total Salary, wages and other payments","W1-Month 1",null,null,null,null,{"$f":"SUM(OFFSET($F27,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"$G27*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
[null,"W1-Month 2",null,null,null,null,{"$f":"SUM(OFFSET($F29,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"$G29*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
[null,"W1-Month 3",null,null,null,null,{"$f":"SUM(OFFSET($F31,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"$G31*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Staff OnCosts",null,{"$f":"0.15*(C27+C29+C31)","v":0},{"$f":"0.15*(D27+D29+D31)","v":0},0,0]
[]
["FBT","6A"]
[]
["Total Expenses Net of GST",null,{"$f":"IF(AND(C27<>\"\",C29<>\"\",C31<>\"\",C35<>\"\"),C35+C33+C31+C29+C27+C25,\"\")","v":""},{"$f":"IF(AND(D27<>\"\",D29<>\"\",D31<>\"\",D35<>\"\"),D35+D33+D31+D29+D27+D25,\"\")","v":""},"","",{"$f":"SUM(OFFSET($F37,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"$G37*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[]
["Include Capital Purchases in BAS Profit"]
[]
["Add Back: Capital Purchases (excl GST)"]
[]
["BAS Profit",null,{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!C10<>\"\",'Quarterly with Monthly Wages'!C12<>\"\",'Quarterly with Monthly Wages'!C14<>\"\",'Quarterly with Monthly Wages'!C19<>\"\",'Quarterly with Monthly Wages'!C21<>\"\",'Quarterly with Monthly Wages'!C23<>\"\",'Quarterly with Monthly Wages'!C27<>\"\",'Quarterly with Monthly Wages'!C29<>\"\",'Quarterly with Monthly Wages'!C31<>\"\",'Quarterly with Monthly Wages'!C35<>\"\",'Quarterly with Monthly Wages'!C39<>\"\",'Quarterly with Monthly Wages'!C39=\"Yes\"),'Quarterly with Monthly Wages'!C16-'Quarterly with Monthly Wages'!C37+'Quarterly with Monthly Wages'!C41,AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!C10<>\"\",'Quarterly with Monthly Wages'!C12<>\"\",'Quarterly with Monthly Wages'!C14<>\"\",'Quarterly with Monthly Wages'!C19<>\"\",'Quarterly with Monthly Wages'!C21<>\"\",'Quarterly with Monthly Wages'!C23<>\"\",'Quarterly with Monthly Wages'!C27<>\"\",'Quarterly with Monthly Wages'!C29<>\"\",'Quarterly with Monthly Wages'!C31<>\"\",'Quarterly with Monthly Wages'!C35<>\"\",'Quarterly with Monthly Wages'!C39<>\"\",'Quarterly with Monthly Wages'!C39=\"No\"),'Quarterly with Monthly Wages'!C16-'Quarterly with Monthly Wages'!C37,AND('Main Menu'!$C$5<>\"Full Form BAS\",'Quarterly with Monthly Wages'!C10<>\"\",'Quarterly with Monthly Wages'!C12<>\"\",'Quarterly with Monthly Wages'!C14<>\"\",'Quarterly with Monthly Wages'!C23<>\"\",'Quarterly with Monthly Wages'!C27<>\"\",'Quarterly with Monthly Wages'!C29<>\"\",'Quarterly with Monthly Wages'!C31<>\"\",'Quarterly with Monthly Wages'!C35<>\"\"),'Quarterly with Monthly Wages'!C16-'Quarterly with Monthly Wages'!C37),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!D10<>\"\",'Quarterly with Monthly Wages'!D12<>\"\",'Quarterly with Monthly Wages'!D14<>\"\",'Quarterly with Monthly Wages'!D19<>\"\",'Quarterly with Monthly Wages'!D21<>\"\",'Quarterly with Monthly Wages'!D23<>\"\",'Quarterly with Monthly Wages'!D27<>\"\",'Quarterly with Monthly Wages'!D29<>\"\",'Quarterly with Monthly Wages'!D31<>\"\",'Quarterly with Monthly Wages'!D35<>\"\",'Quarterly with Monthly Wages'!D39<>\"\",'Quarterly with Monthly Wages'!D39=\"Yes\"),'Quarterly with Monthly Wages'!D16-'Quarterly with Monthly Wages'!D37+'Quarterly with Monthly Wages'!D41,AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!D10<>\"\",'Quarterly with Monthly Wages'!D12<>\"\",'Quarterly with Monthly Wages'!D14<>\"\",'Quarterly with Monthly Wages'!D19<>\"\",'Quarterly with Monthly Wages'!D21<>\"\",'Quarterly with Monthly Wages'!D23<>\"\",'Quarterly with Monthly Wages'!D27<>\"\",'Quarterly with Monthly Wages'!D29<>\"\",'Quarterly with Monthly Wages'!D31<>\"\",'Quarterly with Monthly Wages'!D35<>\"\",'Quarterly with Monthly Wages'!D39<>\"\",'Quarterly with Monthly Wages'!D39=\"No\"),'Quarterly with Monthly Wages'!D16-'Quarterly with Monthly Wages'!D37,AND('Main Menu'!$C$5<>\"Full Form BAS\",'Quarterly with Monthly Wages'!D10<>\"\",'Quarterly with Monthly Wages'!D12<>\"\",'Quarterly with Monthly Wages'!D14<>\"\",'Quarterly with Monthly Wages'!D23<>\"\",'Quarterly with Monthly Wages'!D27<>\"\",'Quarterly with Monthly Wages'!D29<>\"\",'Quarterly with Monthly Wages'!D31<>\"\",'Quarterly with Monthly Wages'!D35<>\"\"),'Quarterly with Monthly Wages'!D16-'Quarterly with Monthly Wages'!D37),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!E10<>\"\",'Quarterly with Monthly Wages'!E12<>\"\",'Quarterly with Monthly Wages'!E14<>\"\",'Quarterly with Monthly Wages'!E19<>\"\",'Quarterly with Monthly Wages'!E21<>\"\",'Quarterly with Monthly Wages'!E23<>\"\",'Quarterly with Monthly Wages'!E27<>\"\",'Quarterly with Monthly Wages'!E29<>\"\",'Quarterly with Monthly Wages'!E31<>\"\",'Quarterly with Monthly Wages'!E35<>\"\",'Quarterly with Monthly Wages'!E39<>\"\",'Quarterly with Monthly Wages'!E39=\"Yes\"),'Quarterly with Monthly Wages'!E16-'Quarterly with Monthly Wages'!E37+'Quarterly with Monthly Wages'!E41,AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!E10<>\"\",'Quarterly with Monthly Wages'!E12<>\"\",'Quarterly with Monthly Wages'!E14<>\"\",'Quarterly with Monthly Wages'!E19<>\"\",'Quarterly with Monthly Wages'!E21<>\"\",'Quarterly with Monthly Wages'!E23<>\"\",'Quarterly with Monthly Wages'!E27<>\"\",'Quarterly with Monthly Wages'!E29<>\"\",'Quarterly with Monthly Wages'!E31<>\"\",'Quarterly with Monthly Wages'!E35<>\"\",'Quarterly with Monthly Wages'!E39<>\"\",'Quarterly with Monthly Wages'!E39=\"No\"),'Quarterly with Monthly Wages'!E16-'Quarterly with Monthly Wages'!E37,AND('Main Menu'!$C$5<>\"Full Form BAS\",'Quarterly with Monthly Wages'!E10<>\"\",'Quarterly with Monthly Wages'!E12<>\"\",'Quarterly with Monthly Wages'!E14<>\"\",'Quarterly with Monthly Wages'!E23<>\"\",'Quarterly with Monthly Wages'!E27<>\"\",'Quarterly with Monthly Wages'!E29<>\"\",'Quarterly with Monthly Wages'!E31<>\"\",'Quarterly with Monthly Wages'!E35<>\"\"),'Quarterly with Monthly Wages'!E16-'Quarterly with Monthly Wages'!E37),\"\")","v":""},{"$f":"IFERROR(_xlfn.IFS(AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!F10<>\"\",'Quarterly with Monthly Wages'!F12<>\"\",'Quarterly with Monthly Wages'!F14<>\"\",'Quarterly with Monthly Wages'!F19<>\"\",'Quarterly with Monthly Wages'!F21<>\"\",'Quarterly with Monthly Wages'!F23<>\"\",'Quarterly with Monthly Wages'!F27<>\"\",'Quarterly with Monthly Wages'!F29<>\"\",'Quarterly with Monthly Wages'!F31<>\"\",'Quarterly with Monthly Wages'!F35<>\"\",'Quarterly with Monthly Wages'!F39<>\"\",'Quarterly with Monthly Wages'!F39=\"Yes\"),'Quarterly with Monthly Wages'!F16-'Quarterly with Monthly Wages'!F37+'Quarterly with Monthly Wages'!F41,AND('Main Menu'!$C$5=\"Full Form BAS\",'Quarterly with Monthly Wages'!F10<>\"\",'Quarterly with Monthly Wages'!F12<>\"\",'Quarterly with Monthly Wages'!F14<>\"\",'Quarterly with Monthly Wages'!F19<>\"\",'Quarterly with Monthly Wages'!F21<>\"\",'Quarterly with Monthly Wages'!F23<>\"\",'Quarterly with Monthly Wages'!F27<>\"\",'Quarterly with Monthly Wages'!F29<>\"\",'Quarterly with Monthly Wages'!F31<>\"\",'Quarterly with Monthly Wages'!F35<>\"\",'Quarterly with Monthly Wages'!F39<>\"\",'Quarterly with Monthly Wages'!F39=\"No\"),'Quarterly with Monthly Wages'!F16-'Quarterly with Monthly Wages'!F37,AND('Main Menu'!$C$5<>\"Full Form BAS\",'Quarterly with Monthly Wages'!F10<>\"\",'Quarterly with Monthly Wages'!F12<>\"\",'Quarterly with Monthly Wages'!F14<>\"\",'Quarterly with Monthly Wages'!F23<>\"\",'Quarterly with Monthly Wages'!F27<>\"\",'Quarterly with Monthly Wages'!F29<>\"\",'Quarterly with Monthly Wages'!F31<>\"\",'Quarterly with Monthly Wages'!F35<>\"\"),'Quarterly with Monthly Wages'!F16-'Quarterly with Monthly Wages'!F37),\"\")","v":""},{"$f":"SUM(OFFSET($F43,0,0,1,-'Main Menu'!$C$7))","v":{"$error":"#REF!"}},{"$f":"$G43*4/'Main Menu'!$C$7","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,{"$f":"IF(H43<0,\"Please Investigate\",\"\")","v":{"$error":"#REF!"}}]
[]
["Additional Information"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes"]
["1. If Non-Capital Purchases (Item G11) is not declared in BAS statement then leave it blank and only enter GST on Purchases(Item 1B). "]
["2. Include FBT if applicable"]
["3. Enter Total BAS Profit as Net Profit before Tax figure."]
[]
["Other Considerations"]
["1. Review Sales, Purchases Net of GST and Total Salary, Wages and other Payments from quarter to quarter to see whether there is any significant variation and determine whether it requires further investigation."]

{"sheet":"Lists","index":6,"n_rows":13,"n_cols":8,"rows_kept":13,"cut":false,"hidden":true,"merged":[]}
["Industry","Frequency","Quarterly","Yearly","Type of BAS","Year","Month","Version"]
["Agriculture","Quarterly",1,1,"Simpler BAS",2023,"January","v1.5 - published 18/12/2024"]
["Aged care and nursing homes","Monthly",2,2,"Full Form BAS",2024,"February"]
["Childcare","Quarterly with Monthly Wages",3,3,"GST Instalment Method",2025,"March"]
["Food Wholesale & Retailer ",null,4,4,null,2026,"April"]
["Hospitals & Pharmacies",null,null,5,null,2027,"May"]
["Property Developers",null,null,6,null,null,"June"]
["Religious Organisations",null,null,7,null,null,"July"]
["Franchises",null,null,8,null,null,"August"]
["Not-for-profit",null,null,9,null,null,"September"]
["Travel Agents",null,null,10,null,null,"October"]
["All Other",null,null,11,null,null,"November"]
[null,null,null,12,null,null,"December"]