BAS/IAS PREPARATION WORKPAPERS

Client Name: [Client Name]

Client ABN: [Client ABN]

Period Ending: 30 June 2021

Name Date
Preparer: [Accountant Name] [Date]
Reviewer: [Reviewer Name] [Date]

Firm Name [Firm Name]

Instructions

These checklists provide a general list of major issues that should be addressed. The checklists are not designed to be an exhaustive list of all issues
that may warrant consideration.

Please note these 4 main instructions for using the Workpapers:

1 Enter data in the LIGHT GREY cells only! Start by entering the details in the above LIGHT GREY cells.
2 Two worksheets are essential for all jobs:
a. The Index of Workpapers
b. The BAS/IAS Review Checklist
Use your discretion to decide which other workpapers apply to your job.
3 Some client printouts (e.g. GST reports) will be workpapers. For these workpapers:
a. Write the workpaper reference number on the top right-hand side of the client printout/list.
b. File them with the other workpapers, using the order described in the Index of Workpapers.
4 In the Index of Workpapers, click on any underlined Workpaper Reference to go to that workpaper.
On any other workpaper, click on the "GO TO INDEX" cell to go back to the Index of Workpapers.

GO TO INDEX

4/27/2017

000000© 2012 Change GPS Pty Ltd

 Index Index of Workpapers Index
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021

Workpaper
Workpaper Title Attached
Reference
BAS Copy of Tax Program/Portal BAS ✘

Administration
A1 BAS/IAS Review Checklist ✘

A2 BAS Workpaper ✘

A3 Carried Forward Notes

A4 Queries
A5 Journal Entries / Client Computer Adjustments
BAS
B1 GST Transaction Listing
B3 GST Reconciliation
B4 ATO Debt Reconciliation
B5 Copy of Accounting Program BAS
B6 GST Grouping
B7 Fuel Credits Simple Calculation
B8 Fuel Credits Old Rates
B9 Prior-Quarter Adjustments
B10 Private Use/FBT Adjustments
Financial Statements
F1 Balance Sheet
F2 Profit and Loss Statement
F3 Bank Statements and Reconciliation
F4 Receivables
F5 Tax Agent Portal Statements
F6 Payables
F7 PAYG Withholding Payable Reconciliation
F8 Cash Book Summary
F9 Wages Listing

000000© 2012 Change GPS Pty Ltd

 A1 BAS Checklist A1
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
Financial Statement Review Yes N/A
1 Compare the prior period Balance Sheet to our records, and correct any variances
2 Ensure all client balances are correctly reconciled to the year-end bank statements
3 Match the Aged Receivables Listing to the Balance Sheet account
4 Match the Aged Payables Listing to the Balance Sheet account
5 Reconcile the Employee PAYG Payable from the Balance Sheet to the BAS (W2 total)

6 Ensure all new Hire Purchases (HP) / Chattel Mortgages have been correctly entered. NOTE the new GST changes for new Hire Purchases from 1/7/12

7 Prepare/review the amortisation schedule; check the interest/principal calculations

8 Match the Amortisation Schedules to the Balance Sheet and interest expense accounts
9 Check that the prior-period BAS payment/refund was coded to the correct accounts
10 Review the General Ledger, and verify the reasonableness of the account coding
11 Match the wages expense in the Profit and Loss Statement to the client's wage listing
12 Verify that the cash payment of expenses has been correctly entered
13 Check whether any FBT entries are required to be entered

GST Review Yes N/A

Would it be more appropriate for the client to consider paying GST instalments and lodging an annual BAS? If yes, discuss with Partner and then
1
client and ensure election is made in the first BAS of new financial year.

2 Ensure that GST adjustments from prior BAS or previous Financial Statements have been entered
3 - Ensure that the Cash at Bank accounts have been reconciled to the end of the GST reporting date
- Review GST ledger report or cashbook for GST coding errors, value errors or description errors
- Ensure GST has not been claimed on Hire Purchase Repayments

- If an asset (eg. motor vehicle) has been sold or traded-in, has the appropriate GST been included at 1A on the BAS (generally 1/11th of the price)

- If an asset has been purchased under finance, ensure it has been treated correctly:

- Hire Purchase - GST on Asset divided by number of repayments. NOTE the new GST changes for new Hire Purchases from 1/7/12

- Chattel Mortgage - GST claimable fully up front

- Lease - GST is claimable on each repayment (1/11th of each payment)
- Ensure GST is not claimed for private or domestic expenses
- Check that the correct GST treatment is applied to FBT reimbursements
- Ensure that the correct code has been entered for GST-Free items and Input Taxed items
4 Verify that the BAS has been prepared on the correct basis (CASH or ACCRUALS)
5 Ensure GST has not been claimed on the purchase/sale of a going concern
6 Check that tax invoices have been prepared for inter-entity service/management fees
7 Review the private-use apportionment adjustments (quarter or annual adjustments)
8 Match the GST Reconciliation workpaper amounts to the Balance Sheet GST accounts
9 Consider whether the PAYG Income tax instalment should be varied
10 If GST group exists, check that the BAS includes all entities (see grouping worksheet)
11 Ensure GST Received is 1/11th of total receipts less input taxed and GST-free supplies
12 Ensure GST Paid is 1/11th of total payments less input taxed and GST-free acquisitions

Pay As You Go (PAYG) Considerations Yes N/A

1 Check PAYG Instalment Rate on paper BAS or online on Portal and calculate instalment
2 Check PAYG Withholding employee liabilities for accuracy and correct periods used

Send to Client Yes N/A

1 Completed BAS Sign Letter
2 Invoice
3 BAS Payment Slip
4 Copy of BAS
5 GST Audit Trail (GST Transaction Listing)
6 Electronic Lodgement Declaration (for signature)
7 Financial Statements for period (if requested or part of agreement with client)

Administration Yes N/A

1 Print, compile and file all workpapers behind the Index

000000© 2012 Change GPS Pty Ltd

 A2 GST Reconciliation A2
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
Activity Statement Details
GST Reporting Options Cash or Accruals C/A
Quarterly, Monthly or Annually Q/M/A
PAY Withholding Quarterly or Monthly Q/M
PAYG Instalment ATO Amount or ATO % $/%
Quarterly, Monthly or Annually Q/M/A
Income Gross Income GST Collected
April - June 2021 $ 37,827.90 $ 2,396.59
$ - $ -
$ - $ -
$ - $ -
$ 37,827.90 $ 2,396.59
(G1) (1A)
Expenses Gross Expense GST Paid
Advertising $ 4,750.00 $ 431.82
Merchant Fees $ 40.00 $ 3.64
Insurance $ 500.00 $ 45.45
Light, Power, Heating $ 626.27 $ 56.93
Motor Vehicle Expenses $ 1,725.40 $ 156.85
Office Expenses $ 1,416.07 $ 128.74
Rent $ 4,481.25 $ 407.39
Subscriptions $ 112.80 $ 10.25
Telephone & Internet $ 80.13 $ 7.28

Computer Equipment $ 33,000.00 $ 3,000.00

$ 46,731.92 $ 4,248.35
(G11) (1B)
PAYG Withholding Gross Wages Tax Withheld
June 2021 $ 8,333.34 $ 1,464.00
$ - $ -
$ 8,333.34 $ 1,464.00
(W1) (W2)
PAYG Instalment Gross Wages
Net Income (G1 less 1A) $ 35,431.31 (T1)
Commissioner or Varied Rate 0% (T2/T3)
PAYG Instalment Due $ - (T11)
OR:
PAYG ATO Instalment - (T7)
Calculation $
GST Collected $ 2,396.59
GST Paid $ 4,248.35
GST Liability -$ 1,851.76
PAYG W $ 1,464.00

PAYG I $ 7,500.00
BAS Liability $ 7,112.24
Notes for next BAS

000000© 2012 Change GPS Pty Ltd

 A3 Carried Forward Notes A3
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
Number Issue Action

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 A4 Queries & Responses A4
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
CLIENT QUERIES
Number Question Answer

REVIEW QUERIES
Number Question Answer

000000© 2012 Change GPS Pty Ltd

 A5 Journal Entries / Client Computer Adjustments A5
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
Journal Entries/ Client Computer Adjustments
No. Date Account No. Account Debit Credit Tax Code

000000© 2012 Change GPS Pty Ltd

 B3 GST Reconciliation
Client Name: [Client Name] Preparer: [Accountant Name] Date:
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date:
Period Ending: 30 June 2021
GO TO INDEX
PLEASE NOTE: This workpaper records a basic GST reconciliation between the Balance Sheet and the lodged BAS. Use either of the cash or accrual method areas
below.

GST - Cash Method GST Collected GST Paid

GST on Balance Sheet $ - $ -
Less: GST on Trade Debtors $ -
Less: GST on Trade Creditors $ -
Expected GST on BAS $ - $ -

Actual GST on BAS $ - $ -

Variance $ - $ -
Reason for variance

GST - Accrual Method GST Collected GST Paid

GST on Balance Sheet $ - $ -

Expected GST on BAS $ - $ -

Actual GST on BAS $ - $ -

Variance $ - $ -

Reason for variance

000000© 2012 Change GPS Pty Ltd

 B3
[Date]
[Date]

GO TO INDEX
onciliation between the Balance Sheet and the lodged BAS. Use either of the cash or accrual method areas

GST Paid
$ -

$ -
$ -

$ -

$ -

GST Paid

$ -

$ -

$ -

$ -

000000© 2012 Change GPS Pty Ltd

 B4 ATO Debt Reconciliation B4
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
ATO Debt Reconciliation
Amounts owing as per Balance Sheet
BAS - September Quarter -
BAS - December Quarter -
BAS - March Quarter -
BAS - June Quarter -
PAYG Withholding -
Fuel Tax Credits Refundable -
General Interest Charges -
ATO Penalties -
Total amount owing per Balance Sheet $ -

Amounts owing per ATO Portal $ -

Variance $ -

Reasons for Discrepancy:

-
-
-
-
-
- $ -

000000© 2012 Change GPS Pty Ltd

 B6 Grouped BAS
Client Name: [Client Name] Preparer: [Accountant Name] Date:
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date:
Period Ending: 30 June 2021
GO TO INDEX
Entity Name GST Collected GST Paid
Entity 1 - -
Entity 2 - -
Entity 3 - -
Entity 4 - -
Adjustments - -
E.g. - private use - -
- -
- -
- -
Grouped Business Activity Statement $ - $ -

Notes

000000© 2012 Change GPS Pty Ltd

 B6
[Date]
[Date]

GO TO INDEX
GST Paid
-
-
-
-
-
-
-
-
-
$ -

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 B7 Fuel Credits B7
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
* Refer to below table for Business Uses, Eligible Fuel Types, Rates & ATO Fuel Credits Calculator GO TO INDEX
Date fuel Eligible fuel Litres/Kg's Eligible Rate (cents per
Business use of the fuel % FTC Credit
acquired type acquired Litres/Kg's L/Kg)

$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
TOTAL FTC CLAIM $ -

Although we endeavour to have the below table as up-to-date as possible it is suggested by the ATO to check the rates at least once a quarter when
preparing Activity Statements that contain Fuel Tax Credit Calculations. PLEASE NOTE THAT THE FUEL TAX CREDIT RATES CHANGED DURING
THE DECEMBER 2014 QUARTER AND TWO CALCULATIONS MAY BE REQUIRED.
SIMPLIFIED FUEL TAX CREDITS ATO Reference Link
From the BAS Period ending 31 March 2016 and onwards where a BAS period has a change of rate during the period you can choose to use the rate that
applies at the end of the period rather than calculating usage before and after the rate change. Additionally if your vehicle is on the list of heavy vehicles
we consider are used mainly off public road (for example, a harvester or backhoe) you no longer need to apportion on and off-road travel when calculating your
fuel tax credit claim. You can claim ALL fuel used in these vehicles at the "All other business uses" rate, even if you sometimes drive the vehicle on a public road.
Rates from
Activity/Business Use Eligible Fuel 5 February 2018 1 August 2017 1 February 2017 1 July 2016 1 February to
30 June 2018 4 February 2018 31 July 2017 31 January 2017 30 June 2016

Fuel used in a heavy vehicle FOR Diesel 15.100 14.500

travelling on a public road Petrol 15.100 14.500
Blended Fuels 15.100 14.500
Other Taxable Fuels 15.100 14.500
Liquefied Petroleum Gas (LPG) 0.000 0.000
Liquefied Natrual Gas (LNG) 0.000 0.000
Compressed Natural Gas (CNG) 0.000 0.000

Fuel used for powering auxiliary Diesel 40.900 40.300

equipment of a heavy vehicle WHILE Petrol 40.900 40.300
travelling on a public road Blended Fuels 40.900 40.300
Other Taxable Fuels 40.900 40.300
Liquefied Petroleum Gas (LPG) 13.300 13.200
Liquefied Natrual Gas (LNG) 28.0c / kg 27.6c / kg
Compressed Natural Gas (CNG) 28.0c / kg 27.6c / kg

For agriculture, fishing, mining, Diesel 40.900 40.300

construction or landscaping Petrol 40.900 40.300
Blended Fuels 40.900 40.300
Other Taxable Fuels 40.900 40.300
Liquefied Petroleum Gas (LPG) 13.300 13.200
Liquefied Natrual Gas (LNG) 28.0c / kg 27.6c / kg
Compressed Natural Gas (CNG) 28.0c / kg 27.6c / kg

For all other business uses Diesel 40.900 40.300

Petrol 40.900 40.300
Blended Fuels 40.900 40.300
Other Taxable Fuels 40.900 40.300
Liquefied Petroleum Gas (LPG) 13.300 13.200
Liquefied Natrual Gas (LNG) 28.0c / kg 27.6c / kg
Compressed Natural Gas (CNG) 28.0c / kg 27.6c / kg

000000© 2012 Change GPS Pty Ltd

ATO Reference Links
Abbreviations
Fuel Scheme Essentials LPG Liquefied Petroleum Gas

Fuel Tax Credits Rates & Eligible Fuels LNG Liquefied Natrual Gas

Fuel Tax Credits for Businesses CNG Compressed Natural Gas

Fuel Tax Credits for Non Business B5 5% Biodiesel/95% Diesel

000000© 2012 Change GPS Pty Ltd

Fuel Tax Credits - 2012 Rates E10 10% Ethanol/90% Petrol

Fuel Tax Credits - 2013 Rates B20 20% Biodiesel/80% Diesel

Fuel Tax Credits - 2014 Rates E85 85% Ethanol/15% Petrol

000000© 2012 Change GPS Pty Ltd

Fuel Tax Credits - 2015 Rates

Fuel Tax Credits - 2016 Rates

Fuel Tax Credits - 2017 Rates

000000© 2012 Change GPS Pty Ltd

Fuel Tax Credit Tools & Calculator

Apportionment for the Purposes of the Fuel Tax Act 2006

000000© 2012 Change GPS Pty Ltd

Fuel Tax Credits - Domestic electricity generation and non-profit emergency vehicles or vessels

Fuel Tax Credits - How to complete your Business Activity Statement

Fuel Tax Credits - Keeping records and calculating eligible quantities

000000© 2012 Change GPS Pty Ltd

000000© 2012 Change GPS Pty Ltd
 B8 Fuel Credits-Old Rates B8
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
* Refer to below table for Business Uses, Eligible Fuel Types, Rates & ATO Fuel Credits Calculator GO TO INDEX
Date fuel Eligible fuel Litres/Kg's Eligible Rate (cents per
Business use of the fuel % FTC Credit
acquired type acquired Litres/Kg's L/Kg)

$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
TOTAL FTC CLAIM $ -

Although we endeavour to have the below table as up-to-date as possible it is suggested by the ATO to check the rates at least once a quarter when
preparing Activity Statements that contain Fuel Tax Credit Calculations. PLEASE NOTE THAT THE FUEL TAX CREDIT RATES CHANGED DURING
THE DECEMBER 2014 QUARTER AND TWO CALCULATIONS MAY BE REQUIRED.
SIMPLIFIED FUEL TAX CREDITS ATO Reference Link
From the BAS Period ending 31 March 2016 and onwards where a BAS period has a change of rate during the period you can choose to use the rate that
applies at the end of the period rather than calculating usage before and after the rate change.
Rates from
Activity/Business Use Eligible Fuel 1 February 2017 1 July 2016 1 February to 1 August to 2 February 2015
31 July 2017 31 January 2017 30 June 2016 31 January 2016 31 July 2015

Vehicle (inc. emergency) > 4.5 tonnes Liquid (eg. diesel/petrol) 14.200 13.600 13.360 13.060 12.760
(GVM) on public road Duty Paid (eg. LPG, LNG, CNG) 0.000 0.000 0.000 0.000 0.000
Blended (B5, B20, E10) 14.200 13.600 13.360 13.060 12.760
Blended (E85) 0.000 0.000 0.000 0.000 0.000

Specified Off-Road Activities in: Liquid (eg. diesel/petrol) 40.100 39.500 39.500 39.200 38.900
* Agriculture LPG - Transport 13.100 12.900 12.900 12.800 12.700
* Fishing LNG or CNG - Transport 27.4c / kg 27.0c / kg 27.0c / kg 26.8c / kg 26.6c / kg
* Forestry LPG - Non Transport 0.000 0.000 0.000 0.000 0.000
LNG or CNG - Non Transport 0.000c / kg 0.000c / kg 0.000c / kg 0.000c / kg 0.000c / kg
Heating Oil 40.100 39.500 39.500 39.200 38.900
Kerosene 40.100 39.500 39.500 39.200 38.900
Blended (B5, B20, E10) 40.100 39.500 39.500 39.200 38.900
Blended (E85) 8.225 8.135 5.925 5.880 5.835

Other Off-road Activities where fuel is Petrol 40.100 39.500 39.500 39.200 38.900
combusted, for eg. Diesel and other liquid fuels 40.100 39.500 39.500 39.200 38.900
* Mining Duty Paid LPG - Transport 13.100 12.900 12.900 12.700 12.600
* Marine/Rail (inc. emergency vessels) Duty Paid LNG or CNG - Transport 27.4c / kg 27.0c / kg 27.0c / kg 26.8c / kg 26.6c / kg
* Nursing/Medical Duty Paid LPG or LNG - Non Transport 0.000 0.000 0.000 0.000 0.000
* Burner Applications Blended (B5) 40.100 39.500 39.500 39.200 38.900
* Electricity Generation Blended (B20, E10) 40.100 39.500 39.500 39.200 38.900
* Construction, Manufacture, Wholesale.. Blended (E85) 8.225 8.135 5.925 5.880 5.835
* Property Management Heating Oil 40.100 39.500 39.500 39.200 38.900
* Landscaping Kerosene 40.100 39.500 39.500 39.200 38.900
Opt-in liquid fuels - only for use by a
designated opt-in person under the opt-
in scheme. Previously (Opt-in B5, B20 and
E10 - only for use by a designated opt-in 0.000 0.000 0.000 0.000 0.000
person under the opt-in scheme.)

Opt-in BE85 - only for use by a

designated opt-in person under the opt-
in scheme.

000000© 2012 Change GPS Pty Ltd

Non-Combustible uses such as mould Liquid (eg. diesel/petrol) 40.100 39.500 39.500 39.200 38.900
release or ingredients in manufacture Duty Paid LPG - Non Transport 0.000 0.000 0.000 0.000 0.000
of products (not internal combustion Duty Paid LNG - Non Transport 0.000 0.000 0.000 0.000 0.000
engine) Duty Paid LPG - Transport 13.100 12.900 12.900 12.800 12.700
Duty Paid LNG or CNG - Transport 27.4c / kg 27.0c / kg 27.0c / kg 26.8c / kg 26.6c / kg
Heating Oil 40.100 39.500 39.500 39.200 38.900
Kerosene 40.100 39.500 39.500 39.200 38.900
Blended (B5, B20, E10) 40.100 39.500 39.500 39.200 38.900
Blended (E85) 8.225 8.135 5.925 5.880 5.835

Packaging Fuels in containers of 20L or Mineral Turps, White Spirit, Kerosene and
40.100 39.500 39.500 39.200 38.900
less (not internal combustion engine) certain other fuels

Supply of fuel for domestic heating Heating oil and kerosene 40.100 39.500 39.500 39.200 38.900

Supplying LPG (cylinders of 210kg or Duty Paid LPG - Transport 13.100 12.900 12.900 12.800 12.700
less for non-transport, tanks for Duty Paid LPG - Non Transport
0.000 0.000 0.000 0.000 0.000
residential use)

To Power Auxiliary equipment of a Diesel or Petrol 40.100 39.500 39.500 39.200 38.900
heavy vehicle travelling on public Duty Paid LPG - Non Transport 0.000 0.000 0.000 0.000 0.000
roads - such as fuel used to power a Duty Paid LNG - Non Transport 0.000 0.000 0.000 0.000 0.000
refrigeration unit or concrete mixing Duty Paid LPG - Transport 13.100 12.900 12.900 12.800 12.700
barrel Duty Paid LNG or CNG - Transport 27.4c / kg 27.0c / kg 27.0c / kg 26.8c / kg 26.6c / kg
Heating Oil 40.100 39.500 39.500 39.200 38.900
Kerosene 40.100 39.500 39.500 39.200 38.900
Blended (B5, B20, E10) 40.100 39.500 39.500 39.200 38.900
Blended (E85) 8.225 8.135 5.925 5.880 5.835

In an aircraft for domestic travel - only Aviation kerosene 0.000 0.000 0.000 0.000 0.000
for use by a designed opt-in person Aviation gasoline
0.000 0.000 0.000 0.000 0.000
under the opt-in scheme.

In a heavy emergency vehicle for Diesel or Petrol 14.200 13.600 13.360 13.060 12.760
travelling on public roads Duty Paid LPG, LNG and CNG 0.000 0.000 0.000 0.000 0.000
B5 14.200 13.600 13.360 13.060 12.760
B20 14.200 13.600 13.360 13.060 12.760
E10 14.200 13.600 13.360 13.060 12.760
E85 0.000 0.000 0.000 0.000 0.000

To power auxiliary equipment of a Diesel or Petrol 40.100 39.500 39.500 39.200 38.900
heavy emergency vehicle travelling on
Duty Paid LPG - Transport 13.100 12.900 12.900 12.800 12.700
public roads
Duty Paid LNG and CNG 27.4c / kg 27.0c / kg 27.0c / kg 26.8c / kg 26.6c / kg
B5 40.100 39.500 39.500 39.200 38.900
B20 40.100 39.500 39.500 39.200 38.900
E10 14.200 13.600 13.360 13.060 12.760
E85 8.225 8.135 5.925 5.880 5.835

Emergency Vessels Diesel and other Liquid Fuels 40.100 39.500 39.500 39.200 38.900
Petrol 40.100 39.500 39.500 39.200 38.900
B5 40.100 39.500 39.500 39.200 38.900
B20 40.100 39.500 39.500 39.200 38.900
E10 40.100 39.500 39.500 39.200 38.900
E85 8.225 8.135 5.925 5.880 5.835

000000© 2012 Change GPS Pty Ltd

ATO Reference Links
Abbreviations
Fuel Scheme Essentials LPG Liquefied Petroleum Gas
Fuel Tax Credits Rates & Eligible Fuels LNG Liquefied Natrual Gas
Fuel Tax Credits for Businesses CNG Compressed Natural Gas
Fuel Tax Credits for Non Business B5 5% Biodiesel/95% Diesel
Fuel Tax Credits - 2012 Rates E10 10% Ethanol/90% Petrol
Fuel Tax Credits - 2013 Rates B20 20% Biodiesel/80% Diesel
Fuel Tax Credits - 2014 Rates E85 85% Ethanol/15% Petrol
Fuel Tax Credits - 2015 Rates
Fuel Tax Credits - 2016 Rates
Fuel Tax Credits - 2017 Rates
Fuel Tax Credit Tools & Calculator

Apportionment for the Purposes of the Fuel Tax Act 2006

Fuel Tax Credits - Domestic electricity generation and non-profit emergency vehicles or vessels
Fuel Tax Credits - How to complete your Business Activity Statement
Fuel Tax Credits - Keeping records and calculating eligible quantities

000000© 2012 Change GPS Pty Ltd

 B9 Prior Period Adjustments B9
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Accountant Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
Income
Date Description Gross Amount GST
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -

Expenses
Date Description Gross Amount GST
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -

Notes

000000© 2012 Change GPS Pty Ltd

 B10 Private Use B10
Client Name: [Client Name] Preparer: [Accountant Name] Date: [Date]
Client ABN: [Client ABN] Reviewer: [Reviewer Name] Date: [Date]
Period Ending: 30 June 2021
GO TO INDEX
Gross Amount Private Amt Private GST
Expense Private Use %
(incl. GST) (incl. GST) Adjustment

e.g. Telephone $ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
Notes

000000© 2012 Change GPS Pty Ltd