Calculate  GST amounts you owe the Tax Office from sales:

G1 Total sales (including and GST)=$

G2 Export sales =$
G3 Other GST-free sales  =$
G4 Input taxed sales=

G5=

G2 + G3 + G4  =

G6 Total sales subject to GST(G1 minis G5)=


G7 Adjustments (if applicable)=

  G8

 Total sales subject to GST after adjustments (G6 +G7)=

 G9

 GST on sales (G8 divided by eleven) =



 GST amounts the Tax Office owes you from purchases


 G10
 Capital purchases (including any GST)=

G11
Non-capital purchases (including any GST)=

G12

G10 + G11=

 G13=

Purchases for making input taxed sales

G14=

 Purchases without GST in the price


G15=

 Estimated purchases for private use or not income tax deductible



G16
G13 + G14 + G15=


G17=

 Total purchases subject to GST (G12 minus G16)

G18=

 Adjustments (if applicable)

G19 Total purchases subject to GST after adjustments (G17 + G18 )=             $


G20 GST on purchases (G19 divided by eleven)          =              $

Fun Time Fitness operates a gym in Sydney. The gym offers its patrons the options of a regular monthly membership fee or an access pass issued on a 'pay per use' (PPU) basis. It also buys drinks and health supplements from a supplier and sells these items to clients of the gym. It accounts and reports for GST quarterly, on a Cash basis. GST in included where applicable. EQUIRED: Use the following information to complete the GST calculation worksheet for the June quarter. Membership Income PPU Income Drinks Sales Supplements Sales Advertising paid Bank Fees Drinks from supplier Supplements from Supplier Repairs Stationery Telephone bill $ 20000 $ 4500 $ 2450 $ 6100 $ 340 $34 $ 1340 $ 2800 $ 730 $ 5200 $ 2260