Breakdown of calculations
Sales amount$110,000
GST on sales$10,000
Purchases with GST credits$44,000
GST credits-$4,000
Net GST$6,000
PAYG withholding$0
PAYG instalment$0
Other BAS amounts$0
BAS payment / refund estimate$6,000
Businesses, BAS agents and accountants
GST/BAS Calculator
Estimate GST collected, GST credits, net GST and a simplified BAS payment or refund position.
Plain-English explanation
Estimate a simple BAS position by calculating GST on sales, subtracting GST credits on purchases and adding optional PAYG withholding, PAYG instalment and other BAS amounts.
Company tax rate
This changes the displayed company tax rate only. It does not change the GST or BAS estimate.
Assumptions are adjustable where practical. The calculator does not determine eligibility, residency, grouping, exemptions, anti-avoidance rules or every offset.
BAS payable / refund
$6,000
Effective tax rateEffective tax rate is the estimated tax payable divided by the taxable base for this calculator. It shows the average rate across the amount being taxed, not the rate on your next dollar. Refunds and credits are shown as 0%.
5.5%
Selected company tax rateThe selected company income tax rate is shown for context only and is not included in the BAS payable or refund estimate. Base rate entity eligibility must be assessed separately.
25.0%
Tax savings / credits
$4,000
Supporting assumptions
- Sales and purchases are treated as GST-inclusive
- Base rate entity company tax rate selected (25%)
- The selected company tax rate does not change the BAS payment or refund estimate
- GST estimated at 10%
- GST-free, input-taxed and adjustment labels are excluded
- Eligibility for GST credits is not assessed
Formula used
BAS estimate = GST on sales - GST credits + PAYG withholding + PAYG instalment + other BAS amounts.
Worked example
GST-inclusive sales of $110,000 and GST-inclusive purchases of $44,000 produce estimated GST on sales of $10,000 and GST credits of $4,000 before PAYG and other BAS labels.
ATO and revenue guidance
FAQs
Can I enter GST-inclusive amounts?
Yes. Use the inclusive or exclusive toggle to tell the calculator whether the sales and purchase amounts already include GST.
Does this prepare my BAS?
No. It is a simplified estimate only and does not assess GST registration, GST-free sales, input-taxed supplies, adjustments, apportionment or eligibility for credits.
Related calculators
Income Tax
Estimate Australian resident individual income tax, Medicare levy, marginal rate and effective tax rate.
Company Tax
Estimate Australian company tax using base rate entity and full company tax rate assumptions.
Sole Trader
Estimate tax payable for an Australian sole trader using business income, deductions and individual tax rates.
Trust Distribution
Estimate tax outcomes for simple Australian trust distributions to individual and company beneficiaries.