BAS - G14 Purchases without GST in the price

 Author: glenysyeo(Newbie)Newbie

18 July 2023

Hi,

Do I include payments of income tax, GST and withholding taxes under G14 of the BAS return?

At G14, you need to report amounts for purchases and importations that didn't have GST included in the price. This includes sales that were   

• GST-free or input taxed
• made by an entity not registered for GST
• not connected with Australia (and not taxable)
• non-taxable importations
• intangible supplies purchased from off-shore that are not subject to a GST reverse charge.
• payments of Australian taxes, fees and charges where GST was not included in the price charged.

https://www.ato.gov.au/business/gst/in-detail/managing-gst-in-your-business/reporting,-paying-and-activity-statements/completing-your-bas-for-gst/?page=7#What_to_report_at_G14

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