If Simpler BAS is set to Y, this field is disabled.
When calculating the amount of export sales, the entity has made in the course of its business, include payments for:
Free on board (FOB) value of exports of goods (this is the value used for customs export purposes) that are GST-free because:
the goods were exported before or within 60 days of the receipt of any of the consideration, or before or within 60 days of issuing an invoice if this was done before any of the consideration was received
(if payment for the goods was to be made by instalments) the goods were exported before or within 60 days after any of the final instalment was received, or before or within 60 days of issuing an invoice for the final instalment if this was done before any of the final instalment was received
(for exports of aircraft or ships) the recipient of the ship or aircraft had taken it out of Australia under its own power within 60 days after taking physical possession.
Repair, processing or modification of goods from overseas which are to be exported after the repairs, processing or modification, and
Goods used in the repair, processing or modification of other goods from overseas which are to be exported. The goods must be attached to or become part of the exported goods, or become useless or worthless because of the repairs, processing or modification.
Other export payments not included in the above categories.