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  • Activity statement ratios



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The activity statement ratios tables contain the following:

    • expense to sales ratio = (non-capital purchases + total salary & wages) / total sales
    • net GST to sales ratio = (GST on sales – GST on purchases) / total sales
    • wages to sales ratio: total salary & wages / total sales

    The actual activity statement labels used to calculate the ratios are:

    Data item

    BAS label

    Total sales

    Total sales, label G1

    Total salary & wages

    Total salary, wages and other payments, label W1

    Non-capital purchases

    Non-capital purchases, label G11

    GST on sales

    GST on sales or GST instalments, label 1A

    GST on purchases

    GST on purchases, label 1B

      Last modified: 24 Sep 2020QC 39946