Worksheets accessible from BAS and IAS 2023

T1

Total Instalment Income Worksheet Layout (T1)

T3, 5b

Credit arising from reduced PAYG Instalments Worksheet Layout (T3, 5b)

F1,
F2,
F3,
6B

Fringe Benefits Tax Instalments/Credits Worksheet Layout (F1, F2, F3, 6b)

Estimated FBT for the year,

Varied amount for the quarter,

Credit from FBT instalment variation

7

Deferred Company/Fund Instalment and Layout (7)

INCOME Not to be included

Do not include:

• income from which amounts have been withheld or should have been withheld (other than those withheld due to TFN or ABN not being provided)

• Franking credits recorded on Dividend Statements

• Deemed dividends

• Capital gains (Unless trustee of Super Fund, ADF, PDF, Life Assurance Company or Registered Organisation)

• Exempt income

INCOME

Dividends paid or applied on your behalf

Fees for services

Gross sales

Gross rent

Interest paid or credited to a bank account

Royalties

Share of partnership income (Partners in a partnership)

Share of trust income (Beneficiaries of a trust)

Amounts withdrawn from Farm management deposits

Other income

Description E184

Trustees of Super Funds (SF), ADFs or PDFs,
Life Assurance or Registered organisations only:

- Capital Gains

Total Instalment Income (T1)

E148

E137

E138

E139

E140

E141

E142

E143

E144

E145

E146

E147

Quarter

1

Instalments for earlier quarters (5A on previous activity statements include those that have yet to be paid

1:

E137

2:

E138

3:

E139

4:

E140

E141

Less:

2

Credits claimed for earlier quarters (5B on previous activity statements)

1:

E142

2:

E143

3:

E144

4:

E145

E146

Net instalments paid:

E147

3

Instalment income for earlier quarters (T1 on previous activity statements)

1:

E148

2:

E149

3:

E150

4:

E151

Total Instalment income:

E152

4

Instalment rate used for the current quarter

Sub-total:

E117%

E153

5

Amount of Credit available to claim

E154

1

Previous instalment liabilities (6A on previous activity statements)

1:

E137

2:

E138

3:

E139

E140

Instalment for current quarter

E141

E142

Less:

2

Credits claimed for earlier quarters (6B on previous activity statements)

1:

E143

2:

E144

3:

E145

E146

Total

E147

Net instalments paid:

E148

3

ATO -calculated Fringe Benefits Tax instalment (F1)

E149

4

Estimated total FBT payable (F2)

E150

5

Relevant fraction

Sub-total:

E117%

E154

6

Varied FBT instalment amount (F3)

7

Amount of Credit available to claim (6B)

E155