BAS Tracker for Trades Example
Example document for BAS Tracker for Trades. Use this as a reference when creating your own.
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Document: BAS Tracker for Trades
Example Document
Last updated 7/30/2026
BAS Tracker - 01/07/2023 to 30/09/2023
Business Details
- Business Name: Smith's Quality Plumbing
- ABN: 12 345 678 901
- BAS Period: Quarter 1 (July Aug Sept)
Section 1: GST on Sales (1A)
| Date | Client Name | Description of Work | Total Income ($ GST incl.) | GST Amount ($) | GST Free Amount ($) |
|---|---|---|---|---|---|
| 12/07/2023 | J. Brown | Hot water system replacement | $2,200.00 | $200.00 | $0.00 |
| 15/08/2023 | Westfield Schools | Unblocking drains (No GST charged) | $1,100.00 | $0.00 | $1,100.00 |
| 10/09/2023 | T. Jones | Bathroom renovation labour & materials | $5,500.00 | $500.00 | $0.00 |
| TOTALS | $8,800.00 | $700.00 | $1,100.00 |
Section 2: GST on Purchases (1B)
| Date | Supplier Name | Description of Purchase | Total Expense ($ GST incl.) | GST Credit ($) | GST Free / No Claim Amount ($) |
|---|---|---|---|---|---|
| 12/07/2023 | Reece Plumbing | Copper pipe and fittings | $550.00 | $50.00 | $0.00 |
| 20/07/2023 | Shell Service Station | Ute Fuel | $110.00 | $10.00 | $0.00 |
| 05/08/2023 | Cakes Bakery | Morning tea for staff (No Claim) | $55.00 | $0.00 | $55.00 |
| 01/09/2023 | Tool Suppliers | New cordless drill kit | $440.00 | $40.00 | $0.00 |
| TOTALS | $1,155.00 | $100.00 | $55.00 |
Section 3: Adjustments
| Date | Description | GST on Sales Adjustments | GST on Purchases Adjustments |
|---|---|---|---|
| $0.00 | $0.00 |
Section 4: PAYG Withholding
| Date | Payee Name | Reason | Amount Withheld ($) |
|---|---|---|---|
| $0.00 |
Section 5: PAYG Instalments
- PAYG Instalment Amount: $1,500.00 (As per ATO letter)
Summary
- Total GST on Sales (1A): $700.00
- Total GST on Purchases (1B): $100.00
- Net GST Amount Payable or Refundable: $600.00 Payable
- Total PAYG Withholding: $0.00
- Total PAYG Instalments: $1,500.00
- Total Payment Due to ATO: $2,100.00
Notes
In this example Smith's Quality Plumbing has completed the tracker for the quarter. Note that the work for Westfield Schools was GST free as it is for education. This was recorded in the GST free column. The expense for Cakes Bakery was for entertainment and therefore no GST credit was claimed. The total GST payable is the difference between GST collected and GST credits.
About this Example
Part of the BAS Tracker for Trades document collection
Document Type
BAS Tracker for Trades
A practical record keeping tool to help Australian tradies log GST, sales, and expenses for Business Activity Statement reporting.