{"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":34,"n_cols":7,"rows_kept":34,"flags":["formulas_cached_only"]}
["BAS Expenses Worksheet"]
[]
["Name:"]
["ABN:"]
["Period:","1 July - 30 September",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)"]
["2021-11-05","Credit Card","Flight tickets",{"v":9578.72,"d":"$9,578.72"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2021-11-18","Credit Card","Bills (gas & electricity)",{"v":191.47,"d":"$191.47"},"Yes",{"v":0.5,"d":"50%"},"Electricity"]
["2021-11-17","Credit Card","Bills (gas & electricity)",{"v":240.99,"d":"$240.99"},"Yes",{"v":0.5,"d":"50%"},"Electricity"]
["2021-11-26","Credit Card","Water",{"v":17.2,"d":"$17.20"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2021-12-17","Credit Card","International PCR test",{"v":360,"d":"$360.00"},"Yes",{"v":0.5,"d":"50%"},"Travel Expenses"]
["2021-12-14","Credit Card","Storage (Bunnings)",{"v":203.28,"d":"$203.28"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2021-12-11","Credit Card","Storage (Bunnings)",{"v":489.48,"d":"$489.48"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2021-12-10","Credit Card","Storage (Bunnings)",{"v":77.73,"d":"$77.73"},"Yes",{"v":0.5,"d":"50%"},"Hardware and Materials"]
["2021-12-08","Credit Card","Internet",{"v":129,"d":"$129.00"},"Yes",{"v":0.5,"d":"50%"},"Internet Access Fees"]
["2021-12-22","Credit Card","Optus",{"v":6.1,"d":"$6.10"},"Yes",{"v":0.5,"d":"50%"},"Telephone - Mobile"]
["2021-12-07","Credit Card","Optus",{"v":205.9,"d":"$205.90"},"Yes",{"v":0.5,"d":"50%"},"Telephone - Mobile"]
["2021-11-23","Credit Card","Optus",{"v":149.4,"d":"$149.40"},"Yes",{"v":0.5,"d":"50%"},"Telephone - Mobile"]
["2021-11-16","Credit Card","Optus",{"v":160,"d":"$160.00"},"Yes",{"v":0.5,"d":"50%"},"Telephone - Mobile"]
["2021-12-07","Credit Card","Health insurance",{"v":667.5,"d":"$667.50"},"Yes",{"v":0.5,"d":"50%"},"Insurance, Public Liability"]
["2021-11-27","Credit Card","Travel insurance",{"v":493.85,"d":"$493.85"},"Yes",{"v":0.5,"d":"50%"},"Insurance, Public Liability"]
["2021-12-20","Credit Card","Google fee",{"v":22.99,"d":"$22.99"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2021-11-27","Credit Card","Google fee",{"v":22.99,"d":"$22.99"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2021-12-21","Credit Card","Audiable fee",{"v":16.45,"d":"$16.45"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["2021-11-23","Credit Card","Audiable fee",{"v":16.45,"d":"$16.45"},"Yes",{"v":0.5,"d":"50%"},"Computer Expenses"]
["Varies","Credit Card","Transportation (Fuel)",{"v":694.5300000000001,"d":"$694.53"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
["2021-11-16","Credit Card","Car Expenses ",{"v":850,"d":"$850.00"},"Yes",{"v":0.5,"d":"50%"},"Motor Vehicle Expenses"]
[null,"Credit Card","Company establishment cost",{"v":1850,"d":"$1,850.00"},"Yes",{"v":1,"d":"100%"},"Accounting"]
[null,"Credit Card","Ivan fees (cancellation)",{"v":240,"d":"$240.00"},"Yes",{"v":1,"d":"100%"},"Accounting"]
["18/12/21 to 10/01/22","Cash","Accommodation (Dubai, in AED Dirhams)",{"v":5000,"d":"$5,000.00"},"No",{"v":0.5,"d":"50%"},"Rent Home Office/Studio"]
["18/12/21 to 10/01/22","Cash","Transportaion (Dubai, in AED Dirhams)",{"v":3000,"d":"$3,000.00"},"No",{"v":0.5,"d":"50%"},"Hire of Vehicles"]
["18/12/21 to 10/01/22","Cash","Expenses (Dubai, in AED Dirhams)",{"v":11000,"d":"$11,000.00"},"No",{"v":0.5,"d":"50%"},"Travel Expenses"]

{"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."]