{"text_format":"3","workbook":"xls","n_sheets":3,"sheets":["Business Expenses","Expense Categories list","Valid Tax Invoices info"],"not_rendered":{"images":1,"external_links":1,"defined_names":3},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Business Expenses","index":0,"n_rows":57,"n_cols":7,"rows_kept":57,"flags":["formulas_cached_only"]}
["BAS Expenses Worksheet"]
[]
["Name:"]
["ABN:"]
["Period:","1 April - 30 June",2022]
[]
[]
["Date Paid    dd/mm/yy","Method of Payment","Description of Item Purchased","Total Expense (Include GST portion) ","Does this amount include GST?","Business Use %   (if less than 100% due to private usage)","Expense Categories               (select item from drop-down list)"]
["2022-02-09","Credit Card","Flight tickets",{"v":239,"d":"$239.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2022-02-10","Credit Card","Flight tickets",{"v":180,"d":"$180.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2022-02-10","Credit Card","Hotel",{"v":403,"d":"$403.00"},"Yes",{"v":0.5,"d":"50%"},"Rent Home Office/Studio"]
["2022-02-15","Credit Card","Flight tickets (Virgin)",{"v":359,"d":"$359.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2022-02-18","Credit Card","Flight tickets (Virgin)",{"v":486,"d":"$486.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2022-02-23","Credit Card","Airport Parking",{"v":56,"d":"$56.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2022-03-02","Credit Card","Ferry",{"v":47,"d":"$47.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2022-03-03","Credit Card","Public Transport",{"v":14,"d":"$14.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2022-01-19","Credit Card","Bills (gas & electricity)",{"v":395,"d":"$395.00"},"Yes",{"v":0.5,"d":"50%"},"Electricity"]
["2022-03-19","Credit Card","Bills (gas & electricity)",{"v":58,"d":"$58.00"},"Yes",{"v":0.5,"d":"50%"},"Electricity"]
["2022-02-10","Credit Card","Water",{"v":191,"d":"$191.00"},"Yes",{"v":0.5,"d":"50%"},"Consumables"]
["2022-01-18","Credit Card","Bunnings (Equipments)",{"v":248,"d":"$248.00"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2022-02-08","Credit Card","Bunnings (Equipments)",{"v":2460,"d":"$2,460.00"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2022-02-11","Credit Card","Bunnings (Equipments)",{"v":428,"d":"$428.00"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2022-03-15","Credit Card","Bunnings (Equipments)",{"v":209,"d":"$209.00"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2022-01-21","Credit Card","Officeworks (Equipments)",{"v":328,"d":"$328.00"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2022-02-05","Credit Card","Office maintenance (Pest Control)",{"v":535,"d":"$535.00"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2022-01-14","Credit Card","Internet",{"v":129,"d":"$129.00"},"Yes",{"v":0.5,"d":"50%"},"Internet Access Fees"]
["2022-02-10","Credit Card","Internet",{"v":129,"d":"$129.00"},"Yes",{"v":0.5,"d":"50%"},"Internet Access Fees"]
["2022-03-12","Credit Card","Internet",{"v":129,"d":"$129.00"},"Yes",{"v":0.5,"d":"50%"},"Internet Access Fees"]
["2022-01-12","Credit Card","Internet",{"v":29,"d":"$29.00"},"Yes",{"v":0.5,"d":"50%"},"Internet Access Fees"]
["2022-03-30","Credit Card","Prime Subscribtion",{"v":16,"d":"$16.00"},"Yes",{"v":0.5,"d":"50%"},"Membership Fees"]
["2022-02-01","Credit Card","Router",{"v":1999,"d":"$1,999.00"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2022-01-07","Credit Card","Optus",{"v":205.9,"d":"$205.90"},"Yes",{"v":0.5,"d":"50%"},"Telephone - Mobile"]
["2022-02-08","Credit Card","Optus",{"v":205.9,"d":"$205.90"},"Yes",{"v":0.5,"d":"50%"},"Telephone - Mobile"]
["2022-03-08","Credit Card","Optus",{"v":205.9,"d":"$205.90"},"Yes",{"v":0.5,"d":"50%"},"Telephone - Mobile"]
["2022-01-07","Credit Card","Health insurance",{"v":-667.5,"d":"-$667.50"},"Yes",{"v":0.5,"d":"50%"},"Insurance, Public Liability"]
["2022-01-18","Credit Card","Health insurance",{"v":-187.86,"d":"-$187.86"},"Yes",{"v":0.5,"d":"50%"},"Insurance, Public Liability"]
["2022-02-07","Credit Card","Health insurance",{"v":-667.5,"d":"-$667.50"},"Yes",{"v":0.5,"d":"50%"},"Insurance, Public Liability"]
["2022-03-07","Credit Card","Health insurance",{"v":-667.5,"d":"-$667.50"},"Yes",{"v":0.5,"d":"50%"},"Insurance, Public Liability"]
["2022-01-28","Credit Card","Google fee",{"v":22.99,"d":"$22.99"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2022-02-26","Credit Card","Google fee",{"v":22.99,"d":"$22.99"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2022-03-26","Credit Card","Google fee",{"v":22.99,"d":"$22.99"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2022-01-21","Credit Card","Audiable fee",{"v":16.45,"d":"$16.45"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2022-02-22","Credit Card","Audiable fee",{"v":16.45,"d":"$16.45"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2022-03-23","Credit Card","Audiable fee",{"v":16.45,"d":"$16.45"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2022-01-01","Credit Card","Transportation (Uber)",{"v":105,"d":"$105.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-03-01","Credit Card","Transportation (Uber)",{"v":147,"d":"$147.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["Varies","Credit Card","Transportation (Fuel)",{"v":2303,"d":"$2,303.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-03-09","Credit Card","Escooter",{"v":1699,"d":"$1,699.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-03-11","Credit Card","Motorcycle Riding training",{"v":99,"d":"$99.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-03-15","Credit Card","Motorcycle Riding training & Test",{"v":499,"d":"$499.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-01-21","Credit Card","Home & Content insurance",{"v":1452,"d":"$1,452.00"},"Yes",{"v":0.5,"d":"50%"},"Insurance, Public Liability"]
["2022-01-29","Credit Card","Driving training and tests",{"v":200,"d":"$200.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-02-12","Credit Card","Donation",{"v":150,"d":"$150.00"},"Yes",{"v":0.5,"d":"50%"},"Donations"]
["2022-03-02","Credit Card","Car Rental",{"v":69,"d":"$69.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-03-01","Credit Card","Tolls",{"v":40,"d":"$40.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2022-02-02","Credit Card","Ivan fees (cancellation)",{"v":240,"d":"$240.00"},"Yes",{"v":1,"d":"100%"},"Accounting"]
["2022-02-16","Credit Card","Ivan fees (cancellation)",{"v":260,"d":"$260.00"},"Yes",{"v":1,"d":"100%"},"Accounting"]

{"sheet":"Expense Categories list","index":1,"n_rows":45,"n_cols":4,"rows_kept":45,"flags":["formulas_cached_only"]}
["Accounting",null,null,"This list of Expense Categories is referenced by the drop down boxes in your quarterly Cash Payments Books"]
["Advertising",null,null,"You can customise this list by deleting and inserting categories to suit your own business practice"]
["Agent Fees",null,null,"This list is only intended as a suggestion and not all expenses may be deductible in your circumstances"]
["Bank Charges"]
["Bookkeeping"]
["Books and Magazines"]
["Commissions Paid"]
["Computer Expenses"]
["Conferences"]
["Consultancy Fees"]
["Consumables"]
["Couriers"]
["Donations"]
["Electricity"]
["Hardware and Materials"]
["Hire of Equipment"]
["Hire of Vehicles"]
["Hire of Venue"]
["Insurance of Equipment"]
["Insurance, Public Liability"]
["Interest on Business Loans/Credit Cards"]
["Internet Access Fees"]
["Laundry and Drycleaning"]
["Legal Costs"]
["Management Fees"]
["Membership Fees"]
["Minor Tools and Replacements"]
["Motor Vehicle Expenses"]
["Parking and Tolls"]
["Postage"]
["Professional Development"]
["Protective Clothing"]
["Rent Home Office/Studio"]
["Rent Office/Studio"]
["Repairs and Maintenance"]
["Research Expenses"]
["Security"]
["Self-education"]
["Seminars"]
["Storage Costs"]
["Subscriptions"]
["Telephone - Landline"]
["Telephone - Mobile"]
["Travel Expenses"]
["Website Expenses"]

{"sheet":"Valid Tax Invoices info","index":2,"n_rows":48,"n_cols":4,"rows_kept":48,"flags":["formulas_cached_only"]}
["Valid Tax Invoices",null,null,"Source: http://www.ato.gov.au/content/downloads/bus50913nat12358092010.pdf"]
["This documents relates to Australia only. "]
[]
["Invoice $1,000 or more"]
["A valid tax invoice for taxable sales that total $1,000 or more must contain:"]
[null,"the words 'tax invoice' stated prominently"]
[null,"the name of the supplier"]
[null,"the ABN of the supplier"]
[null,"the name of the recipient"]
[null,"the address or ABN of the recipient"]
[null,"the date of issue of the tax invoice"]
[null,"the quantity of the goods or the extent of the services sold"]
[null,"a brief description of the thing sold"]
[null,"the total price of the sale (including GST)"]
[]
["Where the GST to be paid is:"]
[null,"exactly one-eleventh of the total price, show the GST amount separately or provide a statement such as 'total price includes GST'"]
[null,"less than one-eleventh of the total price, show the GST amount and the total amount excluding GST for the sales"]
[]
["A valid tax invoice for both a taxable sale and either a GST-free or input taxed sale, must also:"]
[null,"clearly show each taxable sale"]
[null,"show the total amount of GST to be paid"]
[null,"show the total amount payable for the sales"]
[]
["Invoice less than $1,000"]
["A valid tax invoice for taxable sales that total less than $1,000 must contain:"]
[null,"the words 'tax invoice' stated prominently"]
[null,"the name of the supplier"]
[null,"the ABN of the supplier"]
[null,"the date of issue of the tax invoice"]
[null,"a brief description of the thing sold"]
[null,"the total price of the sale (including GST)"]
[]
["Invoice less than $82.50"]
["To claim GST credits for purchases that cost $82.50 or less (including GST), you must keep documents such as cash register dockets, receipts or invoices to support your claims."]
[]
["How do I obtain a tax invoice for my purchase?"]
["If you buy taxable goods or services that cost more than $82.50 (including GST), your supplier must provide you with a tax invoice with 28 days after you request one."]
["Tax invoices that contain incorrect or incomplete information are not valid. If you receive a tax invoice that is incomplete or incorrect, you should ask your supplier to replace it."]
["If you want to claim a GST credit but your supplier does not give you a valid tax invoice within 28 days, you can seek the ATO's permission to claim the GST credit by providing them with the following information:"]
[null,"your name, contact details and ABN"]
[null,"documents relating to the purchase"]
[null,"the name, address and ABN (if known) of the supplier"]
[null,"the nature, purpose and quantity of the purchase"]
[null,"the amount paid and payable, and the amount of GST included, and"]
[null,"the steps you've taken to obtain a tax invoice"]
[]
["You must keep your tax invoices and other GST records for five years."]