Overview

Review all the GST transactions for a period (see GST information)

The GST explorer is not intended to be a tax advice tool. It simply assists with the completion of activity statements. 
Please verify the figures presented with a qualified tax professional.

BAS Statement tab

Use the BAS Statement tab to calculate the amounts to enter on your BAS statement.

Layout of the form

Across the top is the period that applies to the displayed totals as well as the journal lists, the Action button to recalculate the totals after the period has changed and the 'List Journals for...' buttons to display diagnostic lists to identify potential errors in journals.

In the top right is the 'Details total'. This shows the total accumulation of the journals listed on the 'Journals List (Details)' tab. If the list is of taxable transactions, e.g. Taxable Sales, then the total is the sum of the Amount column plus the Tax column. If the list is of a tax amount, e.g. GST on Sales, then the total is the sum of the Tax column only.

On the left side of the form are the totals required on the BAS Statement. The figures on the same line and to the right of each of these totals are the sub totals that theses totals are made up of. The other figures are for information.

On the right side of the form are the totals of sales under warranty. These totals are hidden if no warranty account is specified (see Accounts under Data selection below).

Listing the journals that are included in a given total

 Many of the figures have an asterisk button to their right. Clicking this button will produce a list of the journals included in this total.

Period

This specifies the date range that applies to all of the totals and journal lists on the form, including the diagnostic lists under the 'List Journals for ...' button.

BAS Reporting Period

The BAS Reporting Period must be specified for the host company (Administration menu, Host Company, 'G/L and BAS' tab) before you can select a period on the GST Explorer. Choose from Monthly, Two Monthly, Quarterly, Four Monthly, Six Monthly or Annually.

The last month of the financial year can be specified in a Symbols Config (Administration menu, Configuration, Symbols Config) with a key of financialYearEndMonth. The value should be the month number, e.g. 1 for January, 12 for December. If not specified it defaults to 6 (June).

The period name is made up of the financial year and the period. If the last month of the financial year is December then the financial year will be the 4 digit year, e.g. 2013, otherwise it will be the years, e.g. 2012-2013. If the BAS Reporting Period is Annually then there is no period after the financial year. If it is monthly then the period is a 3 character abbreviation of the month, e.g. Jan. If it is Quarterly then the period is Q followed by the quarter in the financial year, e.g. Q4. Otherwise it is the first and last month of the period, e.g. May-Jun.

If the period is locked then 'Locked' will show after the period name.

Selecting a Period

The default period selected is the most recently completed period, i.e. the period before the current one.

The selected period name is displayed in the box to the right of the Period label. The date range of the selected period is shown below the name.

Click the 'Select Period' button to choose a different period. The periods displayed will be:

• The Current period, if it is not selected
• The Last period, if it is not selected
• The period before the selected period (Previous)
• The period after the selected period (Next)
• If a date is entered in the box to the right of the 'Select Period' button then the period that includes the entered date
• All locked periods
  • If there are more than 12 locked periods and the BAS Reporting Period is not Annually then the locked periods will be grouped by financial year

Action

The options available on the Action menu depend on the selected period:

• If the selected period is not locked then 'Calculate Period'
• If the selected period is not locked, it ends before today and either there are no locked periods or the previous period is locked then 'Calculate and Lock Period'
• If the selected period is locked then 'Display Period'
• If the selected period is locked and the next period is not locked then 'Unlock Period'

Locked Periods

Once a period has been locked only the next period after the last locked period can be locked and only the last locked period can be unlocked.

When a period is locked all of the totals for that period are saved. When a locked period is displayed then the saved totals are displayed. They are not recalculated.

When a period is locked all of the journals that are included in the totals for that period are locked and cannot be changed or deleted.

Unlocked journals in locked periods

Any new journal with a date in a locked period becomes an unlocked journal in a locked period.

When the period after the last locked period is being calculated it will include all journals within the period plus all unlocked journals from the start of the previous financial year or from the start of the first locked period, whichever is later. When this period is locked then these journals will be locked with it.

To determine the journals included in a period but which are dated before that period (i.e. new journals added to a locked period) then list the journals in the period and note those with a date before the period.

Data selection

Only journals for the company of the user are used in all GST Explorer calculations and lists.

Accounts

The account specified on a journal line is used in the selection of journals or journal lines to be included in a number of totals. The accounts referred to are defined in the GL Control Configuration form (Admin menu, Finance, GL Control Accounts).The accounts used are:

1. GL tab:
   1. GST Paid
   2. GST Collected
   3. Withholding Tax
2. Sales tab:
   1. Default Income
   2. Warranty

Tax Amount

The tax amount in a journal does not have a sign. The tax will be considered to have the same sign as the total of the journal line on which it appears.

Calculated Totals

Taxable Sales

This total is not required on the BAS statement but is included for information. It is used to calculate G1 Total Sales and 1A GST on Sales. It is the total of the Default Income, Other Sales and Warranty figures on the same line and to the right of this total.

Default Income

The total of (credit - debit) + or - tax for all journal lines with the Default Income account and a GST tax type in journals with a line for the Tax Collected account.

Other Sales

The total of (credit - debit) + or - tax for all journal lines with neither the Default Income account nor the Warranty account and a GST tax type in journals with a line for the Tax Collected account.

Warranty

The total of (credit - debit) + or - tax for all journal lines with the Warranty account and a GST tax type in journals with a line for the Tax Collected account.

G1 Total Sales

The total of Taxable Sales, G2 Export Sales and G3 GST Free Sales.

G2 Export Sales

The total of the Default Income and Warranty figures on the same line and to the right of this total.

Default Income

The total of (credit - debit) for all journal lines with the Default Income account and an EXP tax type.

Warranty

The total of (credit - debit) for all journal lines with the Warranty account and an EXP tax type.

G3 GST Free Sales

The total of the Default Income and Warranty figures on the same line and to the right of this total.

Default Income

The total of (credit - debit) for all journal lines with the Default Income account and a FRE tax type.

Warranty

The total of (credit - debit) for all journal lines with the Warranty account and a FRE tax type.

1A GST on Sales

The total of the Accumulated Default Income, Other Sales and Warranty figures on the same line and to the right of this total.

Default Income (Accumulated)

The total of the tax amount for all journal lines with the Default Income account and a GST tax type in journals with a line for the Tax Collected account.

Other Sales (Accumulated)

The total of the tax amount for all journal lines with neither the Default Income account nor the Warranty account and a GST tax type in journals with a line for the Tax Collected account.

Warranty (Accumulated)

The total of the tax amount for all journal lines with the Warranty account and a GST tax type in journals with a line for the Tax Collected account.

Default Income (Calculated)

Calculated as tax on Taxable Sales, Default Income

Other Sales (Calculated)

Calculated as tax on Taxable Sales, Other Sales

Warranty (Calculated)

Calculated as tax on Taxable Sales, Warranty

GST Collected

The total of (credit - debit) for all journal lines with the GST Collected account.

G10 Capital Purchases

The same as the Taxable figure on the same line and to the right of this total.

Taxable

The total of (debit - credit) + or - tax for all journal lines with a CAP tax type.

G11 Non-capital Purchases

The total of the Taxable and Non-taxable figures on the same line and to the right of this total.

Purchases are considered to be all journal lines:

• With no control type, in a creditor invoice, creditor credit note or creditor prompt payment or
• To an expenses account, in a creditor general journal or a general journal

Taxable

The total of (debit - credit) + or - tax for all purchases with a tax type of GST.

Non-taxable

The total of (debit - credit) for all purchases with a tax type other than CAP, GST, NA or GIM and an account other than GST Paid or Withholding Tax.

1B GST on Purchases

The total of the Accumulated Capital, Non-capital and GST on Imports figures on the same line and to the right of this total.

Capital (Accumulated)

The total of the tax amount for all journal lines with a CAP tax type.

Non-capital (Accumulated)

The total of the tax amount for all purchases with a tax type of GST..

Capital (Calculated)

Calculated as tax on Taxable Capital Purchases.

Non-capital (Calculated)

Calculated as tax on Taxable Non-capital Purchases.

Withholding Tax

The total of (debit - credit) for all journal lines with the Withholding Tax account.

GST Paid

The total of (debit - credit) for all journal lines with the GST Paid account.

GST on Imports

The total of (debit - credit) for all journal lines with a GIM tax type.

Note that this shows the total value of the taxable imports, not the amount of tax paid on them. The tax paid is included in the GST Paid total.

List Journals for ... button

Use this button to display diagnostic lists of journals that might be in error. These reports show the journal reference number, date and description, the debtor or creditor ID (search code) and name, the journal amount and the journal tax amount, as well as other fields relevant to the particular list. '''NOTE''' that the date range also applies to the diagnostic lists, i.e. only journals within the date range will be listed. Choose the Clear option from the Date button drop-down menu to search all journals of your company forr possible errors.

Sales with tax type not GST, FRE or EXP

Lists journal lines that have a tax type other than GST, FRE or EXP and a non-zero amount and or or tax amount. The Amount, Tax and Tax type columns show the values of the line, not the journal.

Journal tax vs tax collected or paid mismatch

Lists journals where the total journal tax amount differs from the amount debited or credited to the GST Paid or GST Collected GL accounts. The Amount and Tax columns show the totals for the journal. The PaidCollected column shows the amount credited or debited to the GST Paid or GST Collected GL accounts. The amounts are absolute.

Journal line tax not amount / tax rate

Lists journal lines with a GST or CAP tax type or a non-zero tax amount where the difference between the tax amount and the amount divided by 10 is greater than $0.03. The Tax type, Amount and Tax columns show the values for the journal line. Calc Tax shows the Amount divided by 10 and Difference the difference between the Tax and Calc Tax columns. The amounts are absolute.

Journal line tax amount but not GST or CAP

 Lists journal lines with a non-zero tax amount and a tax type other than GST or CAP.

Journal List (Details) tab

This tab shows lists of journals as selected using the asterisk button beside a figure or the List Journals for ... button on the BAS Statement tab.