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  • Activity statement ratios

    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: 08 Aug 2019QC 44934