G11 — Non-capital purchases¶

G11 is the box on your BAS for the total of your other business purchases for the period — your day-to-day running costs. These are the things you buy to keep the business ticking over, like stock, rent, supplies and fuel.

The figure you put at G11 is GST-inclusive, meaning it includes the GST that was part of the price you paid.

In one line

G11 is the GST-inclusive total of your other business purchases — your day-to-day running costs like stock, rent, supplies and fuel.

Why this matters¶

G11 only shows up if you are on full GST reporting. If you are, most of your everyday spending lands here, so it is usually the busiest of the purchase boxes. Getting it right means your BAS reflects what you actually spent running the business.

What you will learn¶

What goes at label G11 on a BAS
How non-capital purchases differ from capital purchases
Why G11 only appears on full GST reporting

Understanding the concept¶

A non-capital purchase is a normal running cost — something you buy and use up as part of doing business, rather than a lasting asset you keep. The ATO lists things like trading stock, normal running expenses such as stationery and repairs, and equipment rentals or leases as the sort of purchases that belong at G11.

Everyday examples of non-capital purchases are:

Stock or materials you sell or use up
Rent for your premises
Supplies like stationery and cleaning products
Fuel and running costs
Repairs and equipment leases

The opposite is a capital purchase — a bigger, lasting asset like machinery, equipment, tools or a work vehicle. Those go at a different box, G10. In short: if you are buying something you use up while running the business, it is non-capital (G11); if you are buying an asset to keep and use, it is capital (G10).

The amount you report at G11 includes GST, so you enter the full price you paid.

For accountants & bookkeepers

G10 and G11 appear on the full reporting method and the GST calculation worksheet; the ATO requires capital and non-capital purchases to be reported separately. The amounts reported at G11 are GST-inclusive when using the calculation worksheet method. Non-capital purchases can include trading stock, normal running expenses, and equipment rentals or leases. Businesses on Simpler BAS do not complete G11 at all.

Example¶

Jordan runs a busy cafe. This month Jordan buys milk, coffee beans, cups and cleaning supplies, and pays the shop rent. All of those are things the cafe uses up as it trades — they are non-capital purchases, so their GST-inclusive totals go at G11.

Jordan also buys a new commercial espresso machine this month. That is a lasting asset the cafe will use for years, so it is a capital purchase and belongs at G10, not G11.

The test is simple: the milk, cups and rent are running costs used up in trading (G11); the espresso machine is an asset the cafe keeps and uses (G10).

Common mistakes¶

Putting a big lasting asset like the espresso machine at G11 — that belongs at G10.
Entering a GST-exclusive figure — G11 includes GST unless you have specifically chosen GST-exclusive reporting.
Looking for a G11 box when you are on Simpler BAS — it only appears on full GST reporting.

How this works in myaccountant¶

In the app — myaccountant sorts your purchases into capital and non-capital and fills the G10 and G11 labels for you when your BAS uses full GST reporting, so your day-to-day running costs land at G11 without you having to add them up by hand.

Key points¶

G11 is the total of your other business purchases — your day-to-day running costs.
Non-capital purchases include stock, rent, supplies and fuel.
The G11 figure is GST-inclusive.
Bigger, lasting assets go at G10, not G11.
G11 only appears on full GST reporting, not on Simpler BAS.

Learn next¶

General information only — not tax, super or financial advice.

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