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[null,null,null,null,null,"From Date","Status List"]
["Version 2 Update",null,null,null,null,{"$f":"EOMONTH('BAS Summary'!P5,-12)+1","v":"2024-07-01"},null,"Rolling Forward"]
["1. Add a \"Sales\" column for reconciling",null,null,null,null,{"$f":"F8","v":"2025-01-31"},"C","First SAP Date","Done2025"]
["Sales in BAS with sales in accounts",null,null,null,null,null,"E","Update balance date from drop down list","Done2025"]
[null,null,null,null,null,"SAP","R","Year Ended","2025-06-30"]
["2. Add variation explanation boxes (4)",null,null,null,null,"2024-12-31",null,"Check ATO link at bottom of BAS summary","Done2025"]
[null,null,null,null,null,{"$f":"EOMONTH(F7,1)","v":"2025-01-31"}]
["3. Sundry formatting",null,null,null,null,"2025-02-28"]
[null,null,null,null,null,"2025-03-31"]
[null,null,null,null,null,"2025-04-30"]
[null,null,null,null,null,"2025-05-31"]
[null,null,null,null,null,"2025-06-30"]
[null,null,null,null,null,"2025-07-31"]
[null,null,null,null,null,"2025-08-31"]
[null,null,null,null,null,"2025-09-30"]
[null,null,null,null,null,"2025-10-31"]
[null,null,null,null,null,"2025-11-30"]

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["Print","ℹ","BAS Summary",null,null,null,null,null,null,null,null,null,null,null,"Client Name"]
["Macro",null,{"$f":"CONCATENATE(\"Year Ended\",\" \",TEXT(YearEnded,\"dd mmmm yyyy\"))","v":"Year Ended 30 June 2025"},null,null,null,null,null,null,null,null,null,null,null,"Preparer Name"]
[]
[null,null,"Accounting Methods for Reconciliations",null,null,null,null,null,null,{"$f":"IF(OR(AND('GST Worksheet'!Q24<>0,'GST Worksheet'!Q24<>'BAS Summary'!G23),AND('GST Worksheet'!S43<>0,'GST Worksheet'!S43<>'BAS Summary'!H23)),\"WARNING:  Figures in the GST worksheet do not agree with this summary\",\"\")","v":""},null,null,null,null,"ABN"]
[null,null,"Activity Statements",null,"Select",null,null,null,null,{"$f":"IF(AND('PAYG Instalment Worksheet'!P24<>0,'PAYG Instalment Worksheet'!P24<>'BAS Summary'!L23),\"WARNING:  Figures in the PAYGI worksheet do not agree with this summary\",\"\")","v":""},null,null,null,null,"Balance Date","2025-06-30"]
[null,null,"Financial Report",null,"Select"]
[null,null,"SUMMARY OF ACTIVITY STATEMENTS LODGED WITH THE ATO"]
[null,null,null,null,"G1",null,"1A","1B",null,"W1","W5","5A","6A","7C / 7D"]
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[null,null,null,{"$f":"CONCATENATE(TEXT(EOMONTH(P5,-9),\" mmm yyyy\"),\"  /  Quarter 1\")","v":" Sep 2024  /  Quarter 1"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"EOMONTH($P$5,-8)","v":"2024-10-31"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"EOMONTH($P$5,-7)","v":"2024-11-30"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"CONCATENATE(TEXT(EOMONTH(P5,-6),\" mmm yyyy\"),\"  /  Quarter 2\")","v":" Dec 2024  /  Quarter 2"},null,0,null,null,0,null,null,null,null,null,null,{"$f":"I16+K16+L16+M16+N16+O16","v":0},1]
[null,null,null,{"$f":"EOMONTH($P$5,-5)","v":"2025-01-31"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"EOMONTH($P$5,-4)","v":"2025-02-28"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"CONCATENATE(TEXT(EOMONTH(P5,-3),\" mmm yyyy\"),\"  /  Quarter 3\")","v":" Mar 2025  /  Quarter 3"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"EOMONTH($P$5,-2)","v":"2025-04-30"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"EOMONTH($P$5,-1)","v":"2025-05-31"},null,0,null,null,0,null,null,null,null,null,null,0,1]
[null,null,null,{"$f":"CONCATENATE(TEXT(P5,\" mmm yyyy\"),\"  /  Quarter 4\",\"  /  Annual\")","v":" Jun 2025  /  Quarter 4  /  Annual"},null,0,null,null,0,null,null,null,null,null,null,0,0]
[null,null,null,"BAS Totals",{"$f":"SUM(E11:E22)","v":0},null,{"$f":"SUM(G11:G22)","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,"General Ledger Totals",null,null,null,null,{"$f":"G24-H24","v":0}]
[null,null,null,"Variation",null,null,{"$f":"G23-G24","v":0},0,0,0,0,0,0,0,0]
[]
[null,null,null,"RECONCILE SALES"]
[]
[null,null,"A.","Sales on BAS"]
[null,null,null,"Sales above at G1",{"$f":"E23","v":0},null,"Explanation for any variation",null,null,"Select",null,"Explanation for any variation",null,null,"Select"]
[null,null,null,"Less GST included",{"$f":"SUMIF(F11:F22,1,G11:G22)","v":0}]
[null,null,null,"Sales for Reconciliation",{"$f":"E30-E31","v":0}]
[]
[null,null,"B.","Sales in Accounts"]
[null,null,null,"Sales in P & L"]
[null,null,null,"Add asset sales (excl GST)"]
[null,null,null,"Sales for Reconciliation",{"$f":"E35+E36","v":0}]
[]
[null,null,null,{"$f":"IF(E32=E37,\"Agrees\",\"Variation\")","v":"Agrees"},{"$f":"E32-E37","v":0},null,"Explanation for any variation",null,null,"Select",null,"Explanation for any variation",null,null,"Select"]
[]
[null,null,"C.","Calculations For Any Variation"]
[]
[]
[]
[]
[null,null,null,"Total Variations",{"$f":"SUM(E42:E45)","v":0}]
[]
[null,null,null,{"$f":"CONCATENATE(\"CALCULATE AMOUNTS OWING TO THE ATO AT \",TEXT(P5,\"DD \") & UPPER(TEXT(P5,\"MMMM\")) & TEXT(P5,\" YYYY\"))","v":"CALCULATE AMOUNTS OWING TO THE ATO AT 30 JUNE 2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,"PAYG","PAYG","FBT","Fuel Tax","Other"]
[null,null,null,null,null,null,null,"GST","Interest","Penalties","Withheld","Instal","Instal","Credits",{"$f":"$O$10","v":"Select"},"Total"]
[null,null,null,"Activity Statement Debts & (Refunds Due)"]
[null,null,null,"Prior Year Debts/(Refunds) Brought Forward",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H53:O53)","v":0}]
[null,null,null,"Less Payments Made & Refunds Received",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H54:O54)","v":0}]
[null,null,null,{"$f":"CONCATENATE(\"Prior Year Debts/(Refunds) at \",TEXT(P5,\"dd mmm\"))","v":"Prior Year Debts/(Refunds) at 30 Jun"},null,null,null,{"$f":"H53-H54","v":0},0,0,0,0,0,0,0,0]
[null,null,null,"Current Year Debts/(Refunds) as Above",null,null,null,{"$f":"I23","v":0},null,null,{"$f":"K23","v":0},{"$f":"L23","v":0},{"$f":"M23","v":0},{"$f":"N23","v":0},{"$f":"O23","v":0},{"$f":"H56+I56+J56+K56+L56+M56+N56+O56","v":0}]
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[null,null,null,"Total Amounts Owing/(Refundable)",null,null,null,{"$f":"SUM(H55:H62)","v":0},0,0,0,0,0,0,0,0]
[]
[null,null,null,"Less Payments, (Refunds) & (Credits)"]
[null,null,null,"ATO Interest Received",null,null,null,null,null,null,null,null,null,null,null,{"$f":"I66","v":0}]
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[null,null,null,"Other Payments/(Refunds) Etc",null,null,"Date"]
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[null,null,null,{"$f":"CONCATENATE(\"Amounts Owing/(Refundable) at \",TEXT(P5,\"dd-mm-yy\"))","v":"Amounts Owing/(Refundable) at 30-06-25"},null,null,null,{"$f":"H63-H90","v":0},0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,null,null,null,null,"GST","Interest","Penalties","PAYG\nWithheld","PAYG\nInstal","FBT\nInstal","Fuel Tax\nCredits","Other","Total"]
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[null,null,null,null,null,null,null,"Go to the ATO website to view PS LA 2011/20 on allocating part payments of tax debts"]
[]
[]
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{"sheet":"GST Collected & Paid NEW","index":2,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[3,7,4,7],[5,1,34,1]]}
[]
["ℹ","GST Collected & Paid",null,null,null,null,null,null,"Profit & Loss Statement"]
[null,{"$f":"'BAS Summary'!C2","v":"Year Ended 30 June 2025"},null,null,"Reconciliation",null,null,null,{"$f":"B3","v":"Year Ended 30 June 2025"}]
[null,null,null,null,null,null,null,"4è"]
[null,"Using This Calculator",null,null,"Summary","Sales","Purchases"]
[null,"To Reconcile GST\n1. Run a P & L Statement for the period from your accounting system using either cash or accruals per BAS requirements\n2. Export the report to Excel/CSV wherever possible and paste where indicated using Paste Special/Keep Source Column Widths\n3. Show amounts not subject to GST in the table on the same row as the item appears in the P & L Statement\n4. You can use the first column in this table to show the account name, insert comments, etc or just leave blank\n5. For Excel data, amounts and text can be copied to or linked from (\"=\") the table, otherwise they must be manually entered\n\nPasting Data Generally\nWherever possible, excel based data should be pasted into this workbook to enable working with the numbers.\n\nPasting Excel Data\nTo ensure that columns are wide enough to display pasted data, use Paste Special/Keep Source Column Widths.\n\nPasting Screenshots\nSelect the destination cell for the pasted screenshot and choose Screen Clipping from within the Insert/Illustrations/Screenshot menu.  If the information to be copied is larger than your screen, you can either paste 2 screen clippings on top of each other or subscribe to a specialised screen clipping program which will take scrolling screen shots.  Pasting Excel data will overcome this problem.\n\nMaking Notes on Pasted Images\nInsert a text box (Insert/Text Box), make relevant comments within that box and drag it into place on top of the other image.",null,null,"Enter GST-exclusive figures below"]
[null,null,null,null,"Total revenue"]
[null,null,null,null,"Purchases and other direct costs "]
[null,null,null,null,"Overhead expenses"]
[null,null,null,null,"Capital subject to GST"]
[null,null,null,null,"Prepayments"]
[null,null,null,null,null,{"$f":"SUM(F7:F11)","v":0},{"$f":"SUM(G7:G11)","v":0}]
[null,null,null,null,"Less items not subject to GST below",{"$f":"SUM(F21:F531)","v":0},{"$f":"SUM(G21:G531)","v":0}]
[null,null,null,null,"Amounts subject to GST",{"$f":"F12-F13","v":0},{"$f":"G12-G13","v":0}]
[null,null,null,null,"GST @ 10%",{"$f":"F14*0.1","v":0},{"$f":"G14*0.1","v":0}]
[null,null,null,null,"GST per BAS Summary",{"$f":"'BAS Summary'!G23","v":0},{"$f":"'BAS Summary'!H23","v":0}]
[null,null,null,null,"GST Reconciliation balance",{"$f":"F16-F15","v":0},{"$f":"G16-G15","v":0}]
[]
[null,null,null,null,"Amounts Not Subject to GST","Sales","Purchases"]

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[null,"GST Collected & Paid",null,null,null,null,{"$f":"'BAS Summary'!O1:O1","v":"Client Name"}]
[null,{"$f":"'BAS Summary'!C2","v":"Year Ended 30 June 2025"},null,null,null,null,{"$f":"'BAS Summary'!O2:O2","v":"Preparer Name"}]
[]
[null,"GST Accounting Method for BAS",null,{"$f":"IF('BAS Summary'!E5<>\"Select\",'BAS Summary'!E5,\"\")","v":""},null,{"$f":"'BAS Summary'!O4","v":"ABN"},{"$f":"IF('BAS Summary'!P4:P4<>\"\",'BAS Summary'!P4:P4,\"\")","v":""},null,null,"Financial Reports"]
[null,"Accounting Method in Financial Reports",null,{"$f":"IF('BAS Summary'!E6<>\"Select\",'BAS Summary'!E6,\"\")","v":""},null,{"$f":"'BAS Summary'!O5","v":"Balance Date"},{"$f":"'BAS Summary'!P5:P5","v":"2025-06-30"},null,null,"Where the GST accounting method for BAS purposes is cash, use cash-based financial reports to reconcile where possible and ignore debtors and creditors."]
[]
[null,"Sales per Financial Report",null,null,null,"Purchases per Financial Report"]
[]
[null,"Sales",null,11000,null,"Purchases"]
[null,"Professional Fees",null,null,null,"Other Cost of Goods Sold"]
[null,"Contract Income",null,null,null,"Direct Expenses"]
[null,"FBT Contributions",null,null,null,"Overhead Expenses"]
[null,"Sale of Fixed Assets",null,null,null,"Capital Purchases"]
[null,null,null,null,null,"Prepayments"]
[]
[]
[]
[null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"Opening Debtors (note below)\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"Closing Debtors (note below)\",\"No Adjustment for Debtors Required\"))","v":"No Adjustment for Debtors Required"},null,{"$f":"IF(B18<>\"No Adjustment for Debtors Required\",C18/11*10,0)","v":0},null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"Opening Creditors (note below)\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"Closing Creditors (note below)\",\"No Adjustment for Creditors Required\"))","v":"No Adjustment for Creditors Required"},null,{"$f":"IF(F18<>\"No Adjustment for Creditors Required\",G18/11*10,0)","v":0}]
[null,"Sub-Total",null,{"$f":"SUM(D9:D18)","v":11000},null,"Sub-total",null,{"$f":"SUM(H9:H18)","v":0}]
[null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"less Closing Debtors (note below)\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"less Opening Debtors (note below)\",\"No Adjustment for Debtors Required\"))","v":"No Adjustment for Debtors Required"},null,{"$f":"C20/11*10","v":0},null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"less Closing Creditors (note below)\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"less Opening Creditors (note below)\",\"No Adjustment for Creditors Required\"))","v":"No Adjustment for Creditors Required"},null,{"$f":"G20/11*10","v":0}]
[null,"Total Sales for GST Purposes",null,{"$f":"D19-D20","v":11000},null,"Total Purchases for GST Purposes",null,{"$f":"H19-H20","v":0}]
[]
[null,"Less Sales Not Subject to GST",null,null,null,"Less Purchases Not Subject to GST"]
[null,"GST-free sales",null,null,null,"Amortisation"]
[null,"Input-taxed sales",null,null,null,"Bank Charges"]
[null,"Export sales",null,null,null,"Borrowing Costs"]
[null,null,null,null,null,"Depreciation"]
[null,null,null,null,null,"Donations"]
[null,null,null,null,null,"Entertainment"]
[null,null,null,null,null,"Filing Fees"]
[null,null,null,null,null,"Fines"]
[null,"Total Sales Not Subject to GST",null,{"$f":"SUM(D24:D31)","v":0},null,"Fringe Benefits Tax"]
[null,"Total Sales Subject to GST",null,{"$f":"D21-D32","v":11000},null,"Hire Purchase Charges"]
[null,"GST Collected Above @ 10%",null,{"$f":"IF(D33>0,ROUND(D33*0.1,0),0)","v":1100},null,"Insurance - Personal"]
[null,"GST Collected per BAS",null,{"$f":"'BAS Summary'!G23","v":0},null,"Interest"]
[null,null,null,null,null,"Licences & Government Fees"]
[null,{"$f":"IF(D34<>D35,\"Discrepancy\",\"\")","v":"Discrepancy"},null,{"$f":"IF(D34=D35,\"Agrees\",D34-D35)","v":1100},null,"Motor Vehicle Registration"]
[null,null,null,null,null,"Rates & Taxes"]
[null,"NOTE 1:  You will only need to make adjustments above for Debtors and Creditors where the GST Accounting Method for BAS preparation is not the same as the Accounting Method in Financial Reports produced for this reconciliation.",null,null,null,"Salaries & Wages"]
[null,null,null,null,null,"Staff Amenities"]
[null,null,null,null,null,"Stamp Duty"]
[null,null,null,null,null,"Subcontractors Not Registered for GST"]
[null,"NOTE 2:  Opening Debtor and Creditor balances should exclude\ninvoices without GST.  Closing Debtor and Creditor balances should include all invoices as the reconciliation process will identify those invoices without GST.",null,null,null,"Superannuation"]
[]
[]
[]
[null,"NOTE 3:  All Debtor and Creditor balances entered above should\nbe shown at their GST-inclusive value."]
[]
[null,null,null,null,null,"Total Purchases Not Subject to GST",null,{"$f":"SUM(H24:H48)","v":0}]
[null,null,null,null,null,"Total Purchases Subject to GST",null,{"$f":"H21-H49","v":0}]
[null,null,null,null,null,"GST Paid Above @ 10%",null,{"$f":"IF(H50>0,ROUND(H50*0.1,0),0)","v":0}]
[null,null,null,null,null,"GST Paid per BAS",null,{"$f":"'BAS Summary'!H23","v":0}]
[]
[null,null,null,null,null,{"$f":"IF(H51<>H52,\"Discrepancy\",\"\")","v":""},null,{"$f":"IF(H51<>H52,H51-H52,\"Agrees\")","v":"Agrees"}]

{"sheet":"GST Owing","index":4,"n_rows":27,"n_cols":8,"rows_kept":27,"cut":false,"hidden":false,"merged":[[3,6,3,7],[24,1,24,2],[10,1,10,2],[11,1,11,2],[10,5,10,6],[11,5,11,6],[18,1,18,2],[17,1,17,2],[22,5,22,6],[22,1,22,2],[12,5,12,6],[20,5,20,6],[15,5,15,6],[9,1,9,2],[12,1,12,2],[3,1,3,2],[21,5,21,6],[19,5,19,6],[13,1,13,2],[14,1,14,2],[16,1,16,2],[8,5,8,6],[14,5,14,6],[8,1,8,2],[15,1,15,2],[4,6,4,7],[6,1,6,3],[6,5,6,7],[13,5,13,6],[9,5,9,6],[4,1,4,2]]}
["ℹ","GST Liability Reconciliation",null,null,null,null,null,{"$f":"'BAS Summary'!O1","v":"Client Name"}]
[null,{"$f":"'BAS Summary'!C2","v":"Year Ended 30 June 2025"},null,null,null,null,null,{"$f":"'BAS Summary'!O2","v":"Preparer Name"}]
[]
[null,"GST Accounting Method for BAS",null,{"$f":"IF('BAS Summary'!E5<>\"Select\",'BAS Summary'!E5,\"\")","v":""},null,"ABN",{"$f":"IF('BAS Summary'!P4<>\"\",'BAS Summary'!P4,\"\")","v":""}]
[null,"Accounting Method in Financial Reports",null,{"$f":"IF('BAS Summary'!E6<>\"Select\",'BAS Summary'!E6,\"\")","v":""},null,"Balance Date",{"$f":"'BAS Summary'!P5:P5","v":"2025-06-30"}]
[]
[null,"GST Liability from Activity Statements",null,null,null,"GST Liability from General Ledger"]
[]
[null,"Owing/(Refundable) from BAS Summary",null,{"$f":"'BAS Summary'!H91","v":0},null,"GST Collected"]
[null,"Add/(Deduct) Adjustments to BAS Lodged",null,null,null,"Refunds from ATO"]
[]
[]
[]
[]
[]
[]
[null,"GST Owing/(Refundable) after Adjustments",null,{"$f":"SUM(D9:D16)","v":0},null,"Total GST Credit Balances in Ledger",null,{"$f":"SUM(H9:H16)","v":0}]
[]
[null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"Add GST on Debtors:\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"Add GST on Creditors:\",\"No Debtor or Creditor Adjustment\"))","v":"No Debtor or Creditor Adjustment"},null,null,null,"Less"]
[null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"Closing Debtors\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"Closing Creditors\",\"\"))","v":""},null,{"$f":"C20/11","v":0},null,"GST Paid"]
[null,"Sub-Total",null,{"$f":"D17+D20","v":0},null,"Payments to ATO"]
[]
[null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"Less GST on Creditors:\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"Less GST on Debtors:\",\"No Debtor or Creditor Adjustment\"))","v":"No Debtor or Creditor Adjustment"}]
[null,{"$f":"IF(AND($D$4=\"Cash\",$D$5=\"Accruals\"),\"Closing Creditors\",IF(AND($D$4=\"Accruals\",$D$5=\"Cash\"),\"Closing Debtors\",\"\"))","v":""},null,{"$f":"C24/11","v":0},null,"Total GST Debit Balances in Ledger",null,{"$f":"SUM(H20:H23)","v":0}]
[null,"Expected GST Liability in Ledger",null,{"$f":"D21-D24","v":0},null,"Actual GST Liability in Ledger",null,{"$f":"H17-H24","v":0}]
[]
[null,null,null,null,null,null,{"$f":"IF(D25<>H25,\"Reconciliation Error\",\"\")","v":""},{"$f":"IF(D25<>H25,D25-H25,\"Reconciled\")","v":"Reconciled"}]

{"sheet":"FBT Rec","index":5,"n_rows":29,"n_cols":13,"rows_kept":29,"cut":false,"hidden":false,"merged":[[11,5,11,6],[12,5,12,6],[15,5,15,6],[21,5,21,6],[22,5,22,6],[4,1,4,3],[4,5,4,8],[4,10,4,12],[9,5,9,6],[10,5,10,6],[24,5,24,6],[25,5,25,6],[20,10,20,12],[21,10,21,12],[22,10,22,12],[23,10,23,12],[23,5,23,6]]}
[]
[null,"FBT Reconciliation",null,null,null,null,null,null,null,null,null,null,{"$f":"'BAS Summary'!O1","v":"Client Name"}]
[null,{"$f":"'BAS Summary'!C2","v":"Year Ended 30 June 2025"},null,null,null,null,null,null,null,null,null,null,{"$f":"'BAS Summary'!O2","v":"Preparer Name"}]
[]
[null,"FBT Expense",null,null,null,"FBT Liability",null,null,null,null,{"$f":"CONCATENATE(\"Payments After\",\" \",TEXT('BAS Summary'!P5,\"dd/mm/yyyy\"))","v":"Payments After 30/06/2025"}]
[]
[null,{"$f":"CONCATENATE(\"Payable Per\",\" \",TEXT(Control!F4,\"yyyy\"),\" \",\"FBT Return (before instalments)\")","v":"Payable Per 2025 FBT Return (before instalments)"},null,null,null,{"$f":"CONCATENATE(\"Opening Balance as at\",\" \",TEXT(Control!F3,\"dd/mm/yyyy\"))","v":"Opening Balance as at 01/07/2024"},null,null,null,null,"Description","Date","Amount"]
[]
[null,"Add  ",null,null,null,"Add"]
[null,{"$f":"CONCATENATE(\"Jun\",\" \",TEXT(Control!F4,\"yyyy\"),\" Instalment\")","v":"Jun 2025 Instalment"},{"$f":"'BAS Summary'!M22","v":0},null,null,{"$f":"CONCATENATE(TEXT(Control!F4,\"yyyy\"),\" FBT Expense\")","v":"2025 FBT Expense"},null,{"$f":"D27","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"SUM(H10:H13)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"I7+I13","v":0}]
[null,null,null,null,null,"Less"]
[null,null,null,null,null,{"$f":"CONCATENATE(\"Balance Paid/(Refunded) Per\",\" \",TEXT(Control!F4,\"yyyy\"),\" \",\"Return\")","v":"Balance Paid/(Refunded) Per 2025 Return"}]
[null,null,null,{"$f":"SUM(C10:C17)","v":0},null,{"$f":"CONCATENATE(\"Payment - Jun\",\" \",TEXT(Control!F4,\"yyyy\")-1,\" Instalment\")","v":"Payment - Jun 2024 Instalment"},1,{"$f":"IF(G17=1,C20,0)","v":0}]
[null,null,null,{"$f":"D7+D17","v":0},null,{"$f":"CONCATENATE(\"Payment - Sep\",\" \",TEXT(Control!F4,\"yyyy\")-1,\" Instalment\")","v":"Payment - Sep 2024 Instalment"},1,{"$f":"IF(G18=1,'BAS Summary'!M13,0)","v":0},null,null,null,null,{"$f":"SUM(M8:M17)","v":0}]
[null,"Less",null,null,null,{"$f":"CONCATENATE(\"Payment - Dec\",\" \",TEXT(Control!F4,\"yyyy\")-1,\" Instalment\")","v":"Payment - Dec 2024 Instalment"},1,{"$f":"IF(G19=1,'BAS Summary'!M16,0)","v":0}]
[null,{"$f":"CONCATENATE(\"Jun\",\" \",TEXT(Control!F4,\"yyyy\")-1,\" Instalment\")","v":"Jun 2024 Instalment"},null,null,null,{"$f":"CONCATENATE(\"Payment - Mar\",\" \",TEXT(Control!F4,\"yyyy\"),\" Instalment\")","v":"Payment - Mar 2025 Instalment"},1,{"$f":"IF(G20=1,'BAS Summary'!M19,0)","v":0}]
[null,null,null,null,null,{"$f":"CONCATENATE(\"Payment - Jun\",\" \",TEXT(Control!F4,\"yyyy\"),\" Instalment\")","v":"Payment - Jun 2025 Instalment"},0,{"$f":"IF(G21=1,'BAS Summary'!M22,0)","v":0},null,null,"Warning"]
[null,null,null,null,null,null,null,null,null,null,"Do not use this sheet to calculate FBT for substituted accounting periods"]
[]
[]
[]
[null,null,null,{"$f":"SUM(C20:C26)","v":0},null,null,null,null,{"$f":"SUM(H16:H26)","v":0}]
[null,{"$f":"CONCATENATE(,,TEXT(Control!F4,\"yyyy\"),\" FBT Expense\")","v":"2025 FBT Expense"},null,{"$f":"D18-D26","v":0},null,{"$f":"CONCATENATE(\"Closing Balance as at\",\" \",TEXT('BAS Summary'!P5,\"dd/mm/yyyy\"))","v":"Closing Balance as at 30/06/2025"},null,null,{"$f":"I14-I26","v":0}]
[null,"General Ledger Balance",null,null,null,"General Ledger Balance"]
[null,"Discrepancy",null,{"$f":"D27-D28","v":0},null,"Discrepancy",null,null,{"$f":"I27-I28","v":0}]

{"sheet":"GST Worksheet","index":6,"n_rows":43,"n_cols":20,"rows_kept":43,"cut":false,"hidden":false,"merged":[[26,18,27,18],[9,19,10,19],[28,19,29,19],[26,14,27,16],[14,4,14,5],[15,4,15,5],[16,4,16,5],[17,4,17,5],[18,4,18,5],[19,4,19,5],[20,4,20,5],[26,6,27,8],[26,9,27,12],[29,4,29,5],[21,4,21,5],[22,4,22,5],[41,4,41,5],[30,4,30,5],[31,4,31,5],[32,4,32,5],[33,4,33,5],[34,4,34,5],[35,4,35,5],[36,4,36,5],[37,4,37,5],[38,4,38,5],[39,4,39,5],[40,4,40,5],[6,17,6,18],[13,4,13,5],[11,4,11,5],[8,7,8,10],[8,12,8,14],[12,4,12,5],[10,4,10,5],[7,4,7,5]]}
[]
[null,null,null,null,"GST Calculation Worksheet",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'BAS Summary'!O1","v":"Client Name"},"HIDE"]
[null,null,null,null,{"$f":"'BAS Summary'!C2","v":"Year Ended 30 June 2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'BAS Summary'!O2","v":"Preparer Name"},"HIDE"]
[]
[]
[]
[null,null,null,null,"GST Period","Select",null,null,null,null,null,null,null,null,null,null,"ABN",{"$f":"'BAS Summary'!P4","v":0}]
[null,null,null,null,{"$f":"IF(AND(F7=\"Select\",OR(Q24<>0,S43<>0)),\"Warning:  GST period not selected\",\"\")","v":""}]
[null,null,null,null,null,null,"Sales","Less Sales Not Subject to GST",null,null,null,null,"Adjustments & Corrections",null,null,null,"GST"]
[null,null,null,null,null,null,"Total Sales (incl GST)","Export\nSales","Other\nGST-Free Sales","Input Taxed Sales","Total Sales Not Subject to GST","Sales Subject to GST","Adjustments (if applic)","Corrections to Previous Act Stats","Total Adjustments /Corrections","Taxable\nSales ","GST on Sales\n(1A on BAS)",null,null,"Figs for transfer"]
[null,null,null,null,"GST Payable on Sales",null,"G1","G2","G3","G4","G5","G6","G7",null,null,"G8","G9"]
[null,null,null,null,{"$f":" 'BAS Summary'!D11","v":"2024-07-31"},null,null,null,null,null,{"$f":"SUM(H12:J12)","v":0},{"$f":"G12-K12","v":0},null,null,{"$f":"M12+N12","v":0},{"$f":"L12+O12","v":0},{"$f":"P12/11","v":0},null,null,{"$f":"IF($F$7=\"Monthly\",Q12,0)","v":0}]
[null,null,null,null,{"$f":" 'BAS Summary'!D12","v":"2024-08-31"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q13,0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D13","v":" Sep 2024  /  Quarter 1"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q14,0)+IF($F$7=\"Quarterly\",SUM(Q12:Q14),0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D14","v":"2024-10-31"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q15,0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D15","v":"2024-11-30"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q16,0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D16","v":" Dec 2024  /  Quarter 2"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q17,0)+IF($F$7=\"Quarterly\",SUM(Q15:Q17),0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D17","v":"2025-01-31"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q18,0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D18","v":"2025-02-28"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q19,0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D19","v":" Mar 2025  /  Quarter 3"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q20,0)+IF($F$7=\"Quarterly\",SUM(Q18:Q20),0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D20","v":"2025-04-30"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q21,0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D21","v":"2025-05-31"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q22,0)","v":0}]
[null,null,null,null,{"$f":"'BAS Summary'!D22","v":" Jun 2025  /  Quarter 4  /  Annual"},null,null,null,null,null,0,0,null,null,0,0,0,null,null,{"$f":"IF($F$7=\"Monthly\",Q23,0)+IF($F$7=\"Quarterly\",SUM(Q21:Q23),0)+IF($F$7=\"Annually\",Q24,0)","v":0}]
[null,null,null,null,"Totals",null,{"$f":"SUM(G12:G23)","v":0},0,0,0,0,0,0,0,0,0,0,null,null,{"$f":"SUM(T12:T23)","v":0}]
[]
[]
[null,null,null,null,null,null,"Purchases",null,null,"Less Purchases Not Subject to GST",null,null,null,null,"Adjustments & Corrections",null,null,null,"GST"]
[]
[null,null,null,null,null,null,"Capital Purchases (incl GST)","Non-Capital Purchases (incl GST)","Total Purchases","Purchases for Input Taxed Sales","Purchases Without GST in the Price","Private Use & Non-Deductible","Purchases Not Subject to GST","Purchases Subject to GST","Adjustments (if applic)","Corrections to Previous Act Stats","Total Adjustments /Corrections","Purchases on Which to Claim GST","GST on Purchases\n(1B on BAS)","Figs for transfer"]
[null,null,null,null,"GST Refundable on Purchases",null,"G10","G11","G12","G13","G14","G15","G16","G17","G18",null,null,"G19","G20"]
[null,null,null,null,{"$f":"E12","v":"2024-07-31"},null,null,null,{"$f":"G31+H31","v":0},null,null,null,{"$f":"SUM(J31:L31)","v":0},{"$f":"I31-M31","v":0},null,null,{"$f":"O31+P31","v":0},{"$f":"N31+Q31","v":0},{"$f":"R31/11","v":0},{"$f":"IF($F$7=\"Monthly\",S31,0)","v":0}]
[null,null,null,null,{"$f":"E13","v":"2024-08-31"},null,null,null,{"$f":"G32+H32","v":0},null,null,null,{"$f":"SUM(J32:L32)","v":0},{"$f":"I32-M32","v":0},null,null,{"$f":"O32+P32","v":0},{"$f":"N32+Q32","v":0},{"$f":"R32/11","v":0},{"$f":"IF($F$7=\"Monthly\",S32,0)","v":0}]
[null,null,null,null," Sep 2024  /  Quarter 1",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S33,0)+IF($F$7=\"Quarterly\",SUM(S31:S33),0)","v":0}]
[null,null,null,null,"2024-10-31",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S34,0)","v":0}]
[null,null,null,null,"2024-11-30",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S35,0)","v":0}]
[null,null,null,null," Dec 2024  /  Quarter 2",null,null,null,0,null,null,null,{"$f":"SUM(J36:L36)","v":0},0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S36,0)+IF($F$7=\"Quarterly\",SUM(S34:S36),0)","v":0}]
[null,null,null,null,"2025-01-31",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S37,0)","v":0}]
[null,null,null,null,"2025-02-28",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S38,0)","v":0}]
[null,null,null,null," Mar 2025  /  Quarter 3",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S39,0)+IF($F$7=\"Quarterly\",SUM(S37:S39),0)","v":0}]
[null,null,null,null,"2025-04-30",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S40,0)","v":0}]
[null,null,null,null,"2025-05-31",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S41,0)","v":0}]
[null,null,null,null," Jun 2025  /  Quarter 4  /  Annual",null,null,null,0,null,null,null,0,0,null,null,0,0,0,{"$f":"IF($F$7=\"Monthly\",S42,0)+IF($F$7=\"Quarterly\",SUM(S40:S42),0)+IF($F$7=\"Annually\",S43,0)","v":0}]
[null,null,null,null,"Totals",null,{"$f":"SUM(G31:G42)","v":0},0,0,{"$f":"SUM(J31:J42)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(T31:T42)","v":0}]

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