BAS labels explained: G1, 1A, 1B and the rest of the form
The activity statement has dozens of labels because it is one form for every business in the country, from a weekend market stall to a mining company. A sole trader with no staff touches a handful. This guide goes through the labels in the order you meet them, says which ones you can ignore, and explains the maths that ties them together.
Updated 16 September 2026. General information only, not tax advice.
The simpler BAS: G1, 1A and 1B
Businesses with GST turnover under $10 million report on the simpler BAS, which asks for three GST figures.
- G1, total sales. All your sales for the period, including GST, and including any GST-free sales. The form asks whether the figure includes GST; answer yes if it does. Report whole dollars.
- 1A, GST on sales. The GST you collected. For fully taxable sales it is G1 divided by 11. If some sales were GST-free, 1A is only the GST on the taxable ones, which is why it is not always one eleventh of G1.
- 1B, GST on purchases. The GST included in business purchases you are entitled to claim: the business share only, and only where the purchase actually carried GST.
That is the whole GST section for most sole traders. If your form shows more labels than this, you are probably looking at the full form, covered next.
The full form: G2, G3, G10, G11 and friends
Larger businesses, and some smaller ones who have not been moved to the simpler form, see the complete set. The extra labels break the same figures into more detail:
- G2, export sales and G3, other GST-free sales. Parts of G1 that carry no GST, such as sales to overseas customers or GST-free health and education services.
- G10, capital purchases. Assets: equipment, vehicles, computers.
- G11, non-capital purchases. Everything else you bought with GST in it: materials, fuel, subscriptions, rent.
G10 and G11 are GST-inclusive totals. The GST inside them still ends up at 1B. If the full form appears and your turnover is under $10 million, the ATO’s guidance is that you can complete just G1, 1A and 1B and leave the rest blank, but read the prompts on screen.
PAYG instalment labels: T7, T1, T2 and 5A
If the ATO has entered you into PAYG instalments, a second block appears.
- T7, instalment amount (option 1). A pre-filled dollar figure based on your last tax return. Accept it, or vary it at T8 and T9 with a reason code at T4.
- T1, instalment income (option 2). Your gross business and investment income for the quarter, before expenses.
- T2, instalment rate. The percentage the ATO gave you. T1 times T2 is your instalment. A varied rate goes at T3.
- 5A, PAYG income tax instalment. The result, whichever option you use. It is added to the amount payable.
Instalments are pre-payments of your own income tax. They are credited back when you lodge your return.
Labels for employers: W1, W2 and 4
If you have staff, PAYG withholding appears. W1 is total wages paid, W2 is the tax withheld from them, and label 4 carries that withheld amount into the summary. A sole trader with no employees sees these as zero or not at all. Do not put your own drawings at W1; you are not your own employee.
Labels you can almost certainly ignore
Fuel tax credits (7C and 7D) apply to heavy vehicles and off-road fuel use, wine equalisation tax (1C and 1D) to wine producers, and luxury car tax (1E and 1F) to car dealers. GST instalments (G21 to G24) only appear if you have chosen to pay a quarterly GST instalment and report annually. Unless one of those is your business, leave them blank.
The summary: 8A, 8B and 9
The bottom of the form adds it all up.
- 8A, total amounts you owe the ATO: 1A plus 4 plus 5A, and any of the specialist labels.
- 8B, total credits: 1B plus any PAYG withholding credit at 5B and fuel tax credits.
- 9, net amount: 8A minus 8B. Positive means you pay; negative means the ATO refunds you.
A worked example: a cleaner bills $22,000 including GST for the quarter (G1 22,000; 1A 2,000), spends $5,500 on supplies and fuel with GST in it (1B 500) and has a $1,200 PAYG instalment at T7 (5A 1,200). 8A is $3,200, 8B is $500, and label 9 is $2,700 to pay.
Where the numbers come from
Every label above is a sum of transactions. G1 is the sum of the money that came in, 1B is the GST in the money that went out, at the business share, on the lines that actually carried GST. Doing that by hand means going through every line on the bank statement with a calculator. Software such as FlowFi reads the statement, decides each line’s category and GST treatment, and shows the labels already totalled, with a copy-guide so you can key them into ATO Online. Then you lodge in a few minutes.
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Frequently asked questions
Should G1 include GST or not?
Either is acceptable as long as you answer the on-screen question about whether G1 includes GST correctly. Most sole traders report G1 including GST because that is what the bank statement shows.
Why is my 1A not exactly G1 divided by 11?
Because some of your sales were GST-free or input-taxed. Only the taxable part of G1 produces GST at 1A. Rounding to whole dollars also causes small differences.
Do I report my own drawings anywhere on the BAS?
No. Money you take out of the business for yourself is not a sale, a purchase or a wage. It does not appear on the BAS at all.
General information only, not tax advice. Check your own situation with a registered tax agent or the ATO.
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