AUSTRALASIA Balance as per BAS Summary Difference Reconciled? O Yes O No Reconciling GST Control Account GST Collected amount extracted from BAS summary GST collected GST Paid amount extracted from BAS summary GST paid Net GST Payable Net GST Payable to ATO GST control as per Balance Sheet As per Balance sheet Difference between Net GST Payable to ATO and the GST Control amount as per Balance sheet Reconciled? O Yes O No