(Please note: Australian Tax )

Using the information provided, complete the simulated BAS. Assume a quarterly reporting requirement for the period ended 30 September.

General ledger

6011Salaries and Wages

Date	Docket	Details	Debit	Credit	Balance
1 Jul		Opening Balance			0.00
31 Jul		Wages paid	12,000.00		12,000.00
31 Aug		Wages paid	12,000.00		24,000.00
30 Sep		Wages paid	12,000.00		36,000.00

2031PAYG withholdings

Date	Docket	Details	Debit	Credit	Balance
1 Jul		Opening Balance			0.00
31 Jul		PAYG withheld		1,850.00	1,850.00
31 Aug		PAYG withheld		1,850.00	3,700.00
30 Sep		PAYG withheld		1,850.00	5,550.00

2032PAYG Withholdings no ABN

Date	Docket	Details	Debit	Credit	Balance
1 Jul		Opening Balance			0.00
31 Jul		Withholding		0.00	0.00
31 Aug		Withholding		275.00	275.00
30 Sep		Withholding		0.00	275.00

2033PAYG Other withholding

Date	Docket	Details	Debit	Credit	Balance
1 Jul		Opening Balance			0.00
31 Jul		Withholding		74.00	74.00
31 Aug		Withholding		0.00	74.00
30 Sep		Withholding		0.00	74.00

BAS

PAYG tax withheld
Total salary, wages and other payments	W1	$										.00
Amount withheld from payments shown at W1	W2	$										.00
Amount withheld where no ABN is quoted	W4	$										.00
Other amounts withheld (excluding any amount shown at W2 or W4)	W3	$										.00
Total amounts withheld (W2 + W4 + W3)	W5	$										.00
	Write the W5 amount at 4 in the Summary section below

Summary Amounts you owe the Tax Office
GST on sales or GST instalment	1A	$										.00
PAYG tax withheld	4	$										.00
PAYG income tax instalment	5A	$										.00
Deferred company/ fund instalment	7	$										.00
1A + 4 + 5A + 7	8A	$										.00