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Activity statement ratios

Last updated 23 September 2020

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