GST
When a customer pays $110, the GST component is usually $10. That GST belongs to the ATO. It is collected by the business but it is not business profit.
GST / PAYG / BAS / Super
ATO Made Simple™
The ATO should never be a surprise. GST, PAYG and BAS obligations should be separated before the business owner spends money.
Many small businesses accidentally spend tax money because it sits in the same account as operating cash. ATO Made Simple™ explains what belongs to the ATO and what belongs to the business.
Plain-English Owner Education
What this means inside a garment care business.
DCME explains the business in the language owners use every day: cash, staff, customers, risk, equipment, profit and control.
PAYG
When wages are paid and tax is withheld, that PAYG belongs to the ATO. The business is holding it temporarily until it is reported and paid.
BAS
The BAS brings GST, PAYG and related reporting together. Waiting until BAS time to find the money is dangerous.
Super
Superannuation belongs to staff super funds. It is part of employment cost and should be separated regularly.
Simple Example
Customer Payment$110
Business Income$100
GST Held For ATO$10
PAYG Withheld Example$200
Why this matters
Understanding creates better decisions.
When the owner understands the numbers, risks and operating pressure, the business can make better choices about pricing, staff, equipment, marketing and software.
FAQ
Common owner questions.
Is GST income?
No. GST collected is held for the ATO.
Can PAYG be spent temporarily?
It should not be spent. It belongs to the ATO.
Should super be separated?
Yes. Super should be treated as staff money, not spare business cash.
Explore. Learn. Understand. Then decide.
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