Free tool | BAS record
BAS estimator for AU locums
Estimate your quarterly BAS labels (G1, G3, 1A, G11, 1B, and net GST) from aggregated clinical and taxable receipts. No account needed.
Interactive worksheet | Quarterly BAS
What the BAS labels mean
Modelled total sales: entered taxable sales, including calculated GST where needed, plus entered GST-free sales.
Export sales are not modelled. G2 is fixed at zero, so this tool cannot prepare an export-sales figure.
The sum of entered GST-free clinical receipts and other GST-free sales. The tool does not establish their classification.
Modelled GST on taxable sales: one-eleventh of GST-inclusive entries or 10% of exclusive entries when GST-registered is selected.
The sum of both purchase inputs. In exclusive mode this total does not add GST back, so review G11 separately before lodgement.
Modelled GST credits on the first purchase input. The model assumes full eligibility and does not check supporting records or partial credits.
The model subtracts 1B from 1A. A positive result is labelled estimated payable and a negative result estimated refund. Neither label establishes an amount owed or a refund entitlement. The result depends on your classifications, credit assumptions and period allocation, which need review by a registered tax agent.
The quarter and financial year label the estimate; they do not change the GST rate or determine which transactions belong in that period. Check reporting frequency and due dates with the ATO. Submitted inputs appear in the page URL, and the estimator does not retrieve account records.
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Reference notes | BAS questions
Common questions
What does the BAS estimator do?
It estimates selected BAS labels from the totals you enter. You choose a quarter, financial year, GST registration setting and whether amounts include GST. The tool adds the sales and purchase categories and calculates estimated net GST. It does not classify transactions, check records or submit a BAS to the ATO.
How should I choose the reporting period?
Check your reporting frequency and due date with the ATO. This tool offers quarters as calculation labels only. It does not determine when a sale or purchase belongs in a period, check payment dates or apply cash or non-cash attribution rules to individual transactions. Use amounts reviewed with your registered tax agent.
When can medical or other health services be GST-free?
GST Act s38-7 makes a medical service GST-free, subject to its exclusions. Section 195-1 includes services for which Medicare benefit is payable, or would be payable if s19AD were disregarded, and certain services supplied by or on behalf of a medical practitioner or approved pathology practitioner that are generally accepted as necessary for appropriate treatment of the recipient. Section 38-7(2) excludes prescribed professional services and certain cosmetic services. A clinical label alone does not establish these conditions.
What does GST Act s38-10 cover?
Section 38-10(1) requires a listed kind of health service, a recognised professional supplier for that kind of service, and treatment generally accepted in the relevant profession as necessary for appropriate treatment of the recipient. Section 38-10(2) further limits pharmacy services to those relating to a supply GST-free under s38-50 or a medication review. Registration alone does not establish the treatment of a supply. Review the full facts with a registered tax agent.
Does the registration warning establish that I must register?
No. GST Regulations 2019 reg 23-15.01 records the $75,000 threshold. The warning compares entered sales, or those sales multiplied by four, with $75,000. It does not calculate statutory GST turnover or establish a registration obligation. Ask the ATO or a registered tax agent to review the relevant facts.
What if a purchase has only a partial GST credit?
This simplified tool assumes full credit eligibility for amounts in the first purchase field and no credits for the second. It cannot calculate partial credits or decide how a mixed supply should be treated. Have a registered tax agent review these items separately. Do not treat the displayed 1B total as an assessed entitlement.
Can I copy these figures straight into a BAS?
Review them first with a registered tax agent. Exports, capital purchases, input-taxed sales, partial credits and other BAS obligations are not modelled. G2 is fixed at zero. In exclusive mode, G11 does not add GST back to purchases. These limitations can affect the figures needed for lodgement, even when the entered arithmetic is correct.
Review BAS estimates from your records
BAS preparation: With Plus or Pro, review quarterly BAS estimates from recorded invoices and expenses and export a CSV. Invoice sales use issue dates, so review period allocation with your tax agent.