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{"sheet":"Calculations","index":0,"n_rows":140,"n_cols":22,"rows_kept":140,"cut":false,"hidden":false,"merged":[[5,21,18,21],[17,4,17,5],[16,8,16,9],[17,6,18,6],[16,4,16,7],[4,4,4,6],[17,7,18,7],[1,14,1,17],[16,10,16,15],[16,16,16,17],[2,14,2,17],[4,14,4,16],[139,16,139,17],[59,2,68,2],[69,2,78,2],[79,2,88,2],[39,2,48,2],[19,2,28,2],[49,2,58,2],[129,2,138,2],[99,2,108,2],[109,2,118,2],[29,2,38,2],[119,2,128,2],[89,2,98,2]]}
[]
[null,null,"Tax & Superannuation Debt Management",null,null,null,null,null,null,null,null,null,null,null,"Client Name"]
[null,null,"Year Ended 30 June 2017",null,null,null,null,null,null,null,null,null,null,null,"Preparer Name"]
[]
[null,null,"Notes",null,"Quick Calculations",null,null,null,"Estimating Future Tax & Superannuation Debt",null,null,null,null,null,"Unpaid Estimates as at",null,null,"2016-09-30",null,null,null,"Instructions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This worksheet calculates amounts that should be set aside for subsequent payment to the ATO or employee superannuation funds.  For businesses without an overdraft, best practice is to maintain a separate high interest savings account into which amounts are regularly transferred for later payment of these liabilities.\n\nIf you are maintaining a separate bank account for these liabilities, you can use the \"Trans In/(Out)\" column to account for amounts actually transferred to/from that account (positive or negative).  Payment of liabilities each month shown at the \"Less Paid\" row will automatically update the balance. \n\nMonthly data can be entered as either separate weekly figures or at the \"Monthly Amounts\" row as a single total for the month or a combination of both.  At the end of each BAS period enter amounts subsequently paid for these liabillities to show the balance remaining. \n\nEnter interest received less bank charges at the \"Other Deposits/Withdrawals\" row in the \"Trans In/(Out)\" column to reconcile the balance in this sheet with the actual bank account.  You can also use this column to record any other deposits or withdrawals from this account.\n\nThe Upaid Estimates section to the left shows the balance outstanding for each liabillity and reveals the surplus/(deficit) in funds kept in any separate bank account.  Enter a date at this section to indicate completed periods in the worksheet."]
[null,null,null,null,null,null,null,null,"Super","Sep Qtr","Dec Qtr","Mar Qtr","Jun Qtr",null,"PAYG Withholding",null,null,{"$f":"K140","v":0}]
[null,null,null,null,null,null,null,null,"Extra Monthly",null,null,null,null,null,"GST",null,null,{"$f":"L140","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAYG Instalments",null,null,{"$f":"M140","v":0}]
[null,null,null,null,null,null,null,null,"PAYG Instal","Sep Qtr","Dec Qtr","Mar Qtr","Jun Qtr",null,"Superannuation",null,null,{"$f":"N140","v":0}]
[null,null,null,null,null,null,null,null,"Rate to Use",null,null,null,null,null,"FBT",null,null,{"$f":"O140","v":0}]
[null,null,null,null,null,null,null,null,"Estimated",{"$f":"'Tax Est - Qtr 1'!I31","v":""},{"$f":"'Tax Est - Qtr 2'!I38","v":""},{"$f":"'Tax Est - Qtr 3'!I43","v":""},{"$f":"'Tax Est - Qtr 4'!I44","v":""},null,"Amount Required for Future Debts",null,null,{"$f":"SUM(R7:R11)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(PaygiRateQ1=\"\",\"No Rate!\",\"\")","v":"No Rate!"},{"$f":"IF(PaygiRateQ2=\"\",\"No Rate!\",\"\")","v":"No Rate!"},{"$f":"IF(PaygiRateQ3=\"\",\"No Rate!\",\"\")","v":"No Rate!"},{"$f":"IF(PaygiRateQ4=\"\",\"No Rate!\",\"\")","v":"No Rate!"},null,"Balance of Separate Bank Account",null,null,{"$f":"R139","v":0}]
[null,null,null,null,null,null,null,null,"FBT","Sep Qtr","Dec Qtr","Mar Qtr","Jun Qtr",null,"Surplus/(Deficit) in Separate Acct",null,null,{"$f":"R13-R12","v":0}]
[null,null,null,null,null,null,null,null,"Quarterly Inst"]
[]
[null,null,null,null,"Income",null,null,null,"Business Outgoings",null,"Amounts To Set Aside for Future ATO & Super Payments",null,null,null,null,null,"Separate Bank Account"]
[null,null,null,null,"Business & Investment",null,"Other Income","Assessable Income"]
[null,null,"Month","Description","With GST","No GST",null,null,"With GST","Wages  ","PAYG With","GST","PAYG Inst","Super","FBT","Total","Trans In/(Out)","Balance"]
[null,null,"JUL","Opening Balance",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K20:O20)","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E21/11*10)+F21+G21","v":0},null,null,null,{"$f":"(E21-I21)/11","v":0},{"$f":"H21*PaygiRateQ1","v":0},{"$f":"J21*SuperRate","v":0},null,{"$f":"SUM(K21:O21)","v":0},null,{"$f":"R20+Q21","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J22*SuperRate","v":0},null,{"$f":"SUM(K22:O22)","v":0},null,{"$f":"R21+Q22","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J23*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J24*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J25*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J26*SuperRate)+SuperAmount1","v":0},{"$f":"FbtQ1/3","v":0},{"$f":"SUM(K26:O26)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E21:E27)","v":0},{"$f":"SUM(F21:F27)","v":0},0,0,{"$f":"SUM(I21:I27)","v":0},{"$f":"SUM(J21:J27)","v":0},{"$f":"SUM(K20:K27)","v":0},{"$f":"SUM(L20:L27)","v":0},0,0,0,{"$f":"SUM(P21:P27)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K29:O29)","v":0},{"$f":"-P29","v":0},{"$f":"R27+Q29","v":0}]
[null,null,"AUG","Opening Balance",null,null,null,null,null,null,{"$f":"K28-K29","v":0},0,0,0,0,{"$f":"P28-P29","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E31/11*10)+F31+G31","v":0},null,null,null,{"$f":"(E31-I31)/11","v":0},{"$f":"H31*PaygiRateQ1","v":0},{"$f":"J31*SuperRate","v":0},null,{"$f":"SUM(K31:O31)","v":0},null,{"$f":"R29+Q31","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J32*SuperRate","v":0},null,{"$f":"SUM(K32:O32)","v":0},null,{"$f":"R31+Q32","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J33*SuperRate","v":0},null,0,null,{"$f":"R32+Q33","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J34*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J35*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J36*SuperRate)+SuperAmount1","v":0},{"$f":"FbtQ1/3","v":0},{"$f":"SUM(K36:O36)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E31:E37)","v":0},{"$f":"SUM(F31:F37)","v":0},0,0,0,0,{"$f":"SUM(K30:K37)","v":0},{"$f":"SUM(L30:L37)","v":0},0,0,0,{"$f":"SUM(P31:P37)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K39:O39)","v":0},{"$f":"-P39","v":0},{"$f":"R37+Q39","v":0}]
[null,null,"SEP","Opening Balance",null,null,null,null,null,null,{"$f":"K38-K39","v":0},0,0,0,{"$f":"O38-O39","v":0},{"$f":"P38-P39","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E41/11*10)+F41+G41","v":0},null,null,null,{"$f":"(E41-I41)/11","v":0},{"$f":"H41*PaygiRateQ1","v":0},{"$f":"J41*SuperRate","v":0},null,{"$f":"SUM(K41:O41)","v":0},null,{"$f":"R39+Q41","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J42*SuperRate","v":0},null,{"$f":"SUM(K42:O42)","v":0},null,{"$f":"R41+Q42","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J43*SuperRate","v":0},null,0,null,{"$f":"R42+Q43","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J44*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J45*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J46*SuperRate)+SuperAmount1","v":0},{"$f":"FbtQ1/3","v":0},{"$f":"SUM(K46:O46)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E41:E47)","v":0},{"$f":"SUM(F41:F47)","v":0},0,0,0,0,{"$f":"SUM(K40:K47)","v":0},{"$f":"SUM(L40:L47)","v":0},0,0,0,{"$f":"SUM(P41:P47)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K49:O49)","v":0},{"$f":"-P49","v":0},{"$f":"R47+Q49","v":0}]
[null,null,"OCT","Opening Balance",null,null,null,null,null,null,{"$f":"K48-K49","v":0},0,0,0,{"$f":"O48-O49","v":0},{"$f":"P48-P49","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E51/11*10)+F51+G51","v":0},null,null,null,{"$f":"(E51-I51)/11","v":0},{"$f":"H51*PaygiRateQ2","v":0},{"$f":"J51*SuperRate","v":0},null,{"$f":"SUM(K51:O51)","v":0},null,{"$f":"R49+Q51","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J52*SuperRate","v":0},null,{"$f":"SUM(K52:O52)","v":0},null,{"$f":"R51+Q52","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J53*SuperRate","v":0},null,0,null,{"$f":"R52+Q53","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J54*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J55*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J56*SuperRate)+SuperAmount2","v":0},{"$f":"FbtQ2/3","v":0},{"$f":"SUM(K56:O56)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E51:E57)","v":0},{"$f":"SUM(F51:F57)","v":0},0,0,0,0,{"$f":"SUM(K50:K57)","v":0},{"$f":"SUM(L50:L57)","v":0},0,0,0,{"$f":"SUM(P51:P57)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K59:O59)","v":0},{"$f":"-P59","v":0},{"$f":"R57+Q59","v":0}]
[null,null,"NOV","Opening Balance",null,null,null,null,null,null,{"$f":"K58-K59","v":0},0,0,0,{"$f":"O58-O59","v":0},{"$f":"P58-P59","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E61/11*10)+F61+G61","v":0},null,null,null,{"$f":"(E61-I61)/11","v":0},{"$f":"H61*PaygiRateQ2","v":0},{"$f":"J61*SuperRate","v":0},null,{"$f":"SUM(K61:O61)","v":0},null,{"$f":"R59+Q61","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J62*SuperRate","v":0},null,{"$f":"SUM(K62:O62)","v":0},null,{"$f":"R61+Q62","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J63*SuperRate","v":0},null,0,null,{"$f":"R62+Q63","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J64*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J65*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J66*SuperRate)+SuperAmount2","v":0},{"$f":"FbtQ2/3","v":0},{"$f":"SUM(K66:O66)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E61:E67)","v":0},{"$f":"SUM(F61:F67)","v":0},0,0,0,0,{"$f":"SUM(K60:K67)","v":0},{"$f":"SUM(L60:L67)","v":0},0,0,0,{"$f":"SUM(P61:P67)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K69:O69)","v":0},{"$f":"-P69","v":0},{"$f":"R67+Q69","v":0}]
[null,null,"DEC","Opening Balance",null,null,null,null,null,null,{"$f":"K68-K69","v":0},0,0,0,{"$f":"O68-O69","v":0},{"$f":"P68-P69","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E71/11*10)+F71+G71","v":0},null,null,null,{"$f":"(E71-I71)/11","v":0},{"$f":"H71*PaygiRateQ2","v":0},{"$f":"J71*SuperRate","v":0},null,{"$f":"SUM(K71:O71)","v":0},null,{"$f":"R69+Q71","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J72*SuperRate","v":0},null,{"$f":"SUM(K72:O72)","v":0},null,{"$f":"R71+Q72","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J73*SuperRate","v":0},null,0,null,{"$f":"R72+Q73","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J74*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J75*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J76*SuperRate)+SuperAmount2","v":0},{"$f":"FbtQ2/3","v":0},{"$f":"SUM(K76:O76)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E71:E77)","v":0},{"$f":"SUM(F71:F77)","v":0},0,0,0,0,{"$f":"SUM(K70:K77)","v":0},{"$f":"SUM(L70:L77)","v":0},0,0,0,{"$f":"SUM(P71:P77)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K79:O79)","v":0},{"$f":"-P79","v":0},{"$f":"R77+Q79","v":0}]
[null,null,"JAN","Opening Balance",null,null,null,null,null,null,{"$f":"K78-K79","v":0},0,0,0,{"$f":"O78-O79","v":0},{"$f":"P78-P79","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E81/11*10)+F81+G81","v":0},null,null,null,{"$f":"(E81-I81)/11","v":0},{"$f":"H81*PaygiRateQ3","v":0},{"$f":"J81*SuperRate","v":0},null,{"$f":"SUM(K81:O81)","v":0},null,{"$f":"R79+Q81","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J82*SuperRate","v":0},null,{"$f":"SUM(K82:O82)","v":0},null,{"$f":"R81+Q82","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J83*SuperRate","v":0},null,0,null,{"$f":"R82+Q83","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J84*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J85*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J86*SuperRate)+SuperAmount3","v":0},{"$f":"FbtQ3/3","v":0},{"$f":"SUM(K86:O86)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E81:E87)","v":0},{"$f":"SUM(F81:F87)","v":0},0,0,0,0,{"$f":"SUM(K80:K87)","v":0},{"$f":"SUM(L80:L87)","v":0},0,0,0,{"$f":"SUM(P81:P87)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K89:O89)","v":0},{"$f":"-P89","v":0},{"$f":"R87+Q89","v":0}]
[null,null,"FEB","Opening Balance",null,null,null,null,null,null,{"$f":"K88-K89","v":0},0,0,0,{"$f":"O88-O89","v":0},{"$f":"P88-P89","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E91/11*10)+F91+G91","v":0},null,null,null,{"$f":"(E91-I91)/11","v":0},{"$f":"H91*PaygiRateQ3","v":0},{"$f":"J91*SuperRate","v":0},null,{"$f":"SUM(K91:O91)","v":0},null,{"$f":"R89+Q91","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J92*SuperRate","v":0},null,{"$f":"SUM(K92:O92)","v":0},null,{"$f":"R91+Q92","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J93*SuperRate","v":0},null,0,null,{"$f":"R92+Q93","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J94*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J95*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J96*SuperRate)+SuperAmount3","v":0},{"$f":"FbtQ3/3","v":0},{"$f":"SUM(K96:O96)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E91:E97)","v":0},{"$f":"SUM(F91:F97)","v":0},0,0,0,0,{"$f":"SUM(K90:K97)","v":0},{"$f":"SUM(L90:L97)","v":0},0,0,0,{"$f":"SUM(P91:P97)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K99:O99)","v":0},{"$f":"-P99","v":0},{"$f":"R97+Q99","v":0}]
[null,null,"MAR","Opening Balance",null,null,null,null,null,null,{"$f":"K98-K99","v":0},0,0,0,{"$f":"O98-O99","v":0},{"$f":"P98-P99","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E101/11*10)+F101+G101","v":0},null,null,null,{"$f":"(E101-I101)/11","v":0},{"$f":"H101*PaygiRateQ3","v":0},{"$f":"J101*SuperRate","v":0},null,{"$f":"SUM(K101:O101)","v":0},null,{"$f":"R99+Q101","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J102*SuperRate","v":0},null,{"$f":"SUM(K102:O102)","v":0},null,{"$f":"R101+Q102","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J103*SuperRate","v":0},null,0,null,{"$f":"R102+Q103","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J104*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J105*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J106*SuperRate)+SuperAmount3","v":0},{"$f":"FbtQ3/3","v":0},{"$f":"SUM(K106:O106)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E101:E107)","v":0},{"$f":"SUM(F101:F107)","v":0},0,0,0,0,{"$f":"SUM(K100:K107)","v":0},{"$f":"SUM(L100:L107)","v":0},0,0,0,{"$f":"SUM(P101:P107)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K109:O109)","v":0},{"$f":"-P109","v":0},{"$f":"R107+Q109","v":0}]
[null,null,"APR","Opening Balance",null,null,null,null,null,null,{"$f":"K108-K109","v":0},0,0,0,{"$f":"O108-O109","v":0},{"$f":"P108-P109","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E111/11*10)+F111+G111","v":0},null,null,null,{"$f":"(E111-I111)/11","v":0},{"$f":"H111*PaygiRateQ4","v":0},{"$f":"J111*SuperRate","v":0},null,{"$f":"SUM(K111:O111)","v":0},null,{"$f":"R109+Q111","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J112*SuperRate","v":0},null,{"$f":"SUM(K112:O112)","v":0},null,{"$f":"R111+Q112","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J113*SuperRate","v":0},null,0,null,{"$f":"R112+Q113","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J114*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J115*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J116*SuperRate)+SuperAmount4","v":0},{"$f":"FbtQ4/3","v":0},{"$f":"SUM(K116:O116)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E111:E117)","v":0},{"$f":"SUM(F111:F117)","v":0},0,0,0,0,{"$f":"SUM(K110:K117)","v":0},{"$f":"SUM(L110:L117)","v":0},0,0,0,{"$f":"SUM(P111:P117)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K119:O119)","v":0},{"$f":"-P119","v":0},{"$f":"R117+Q119","v":0}]
[null,null,"MAY","Opening Balance",null,null,null,null,null,null,{"$f":"K118-K119","v":0},0,0,0,{"$f":"O118-O119","v":0},{"$f":"P118-P119","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E121/11*10)+F121+G121","v":0},null,null,null,{"$f":"(E121-I121)/11","v":0},{"$f":"H121*PaygiRateQ4","v":0},{"$f":"J121*SuperRate","v":0},null,{"$f":"SUM(K121:O121)","v":0},null,{"$f":"R119+Q121","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J122*SuperRate","v":0},null,{"$f":"SUM(K122:O122)","v":0},null,{"$f":"R121+Q122","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J123*SuperRate","v":0},null,0,null,{"$f":"R122+Q123","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J124*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J125*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J126*SuperRate)+SuperAmount4","v":0},{"$f":"FbtQ4/3","v":0},{"$f":"SUM(K126:O126)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E121:E127)","v":0},{"$f":"SUM(F121:F127)","v":0},0,0,0,0,{"$f":"SUM(K120:K127)","v":0},{"$f":"SUM(L120:L127)","v":0},0,0,0,{"$f":"SUM(P121:P127)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K129:O129)","v":0},{"$f":"-P129","v":0},{"$f":"R127+Q129","v":0}]
[null,null,"JUN","Opening Balance",null,null,null,null,null,null,{"$f":"K128-K129","v":0},0,0,0,{"$f":"O128-O129","v":0},{"$f":"P128-P129","v":0}]
[null,null,null,"Week 1",null,null,null,{"$f":"(E131/11*10)+F131+G131","v":0},null,null,null,{"$f":"(E131-I131)/11","v":0},{"$f":"H131*PaygiRateQ4","v":0},{"$f":"J131*SuperRate","v":0},null,{"$f":"SUM(K131:O131)","v":0},null,{"$f":"R129+Q131","v":0}]
[null,null,null,"Week 2",null,null,null,0,null,null,null,0,0,{"$f":"J132*SuperRate","v":0},null,{"$f":"SUM(K132:O132)","v":0},null,{"$f":"R131+Q132","v":0}]
[null,null,null,"Week 3",null,null,null,0,null,null,null,0,0,{"$f":"J133*SuperRate","v":0},null,0,null,{"$f":"R132+Q133","v":0}]
[null,null,null,"Week 4",null,null,null,0,null,null,null,0,0,{"$f":"J134*SuperRate","v":0},null,0,null,0]
[null,null,null,"Week 5",null,null,null,0,null,null,null,0,0,{"$f":"J135*SuperRate","v":0},null,0,null,0]
[null,null,null,"Monthly Amounts",null,null,null,0,null,null,null,0,0,{"$f":"(J136*SuperRate)+SuperAmount4","v":0},{"$f":"FbtQ4/3","v":0},{"$f":"SUM(K136:O136)","v":0},null,0]
[null,null,null,"Other Deposits/Withdrawals",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Totals",{"$f":"SUM(E131:E137)","v":0},{"$f":"SUM(F131:F137)","v":0},0,0,0,0,{"$f":"SUM(K130:K137)","v":0},{"$f":"SUM(L130:L137)","v":0},0,0,0,{"$f":"SUM(P131:P137)","v":0}]
[null,null,null,"Less Paid",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K139:O139)","v":0},{"$f":"-P139","v":0},{"$f":"R137+Q139","v":0}]
[null,null,null,"Closing Balances",null,null,null,null,null,null,{"$f":"K138-K139","v":0},0,0,0,0,{"$f":"P138-P139","v":0}]

{"sheet":"Tax Est - Qtr 1","index":1,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[[32,7,34,8],[5,7,5,8],[7,3,8,3],[7,4,8,4],[7,5,8,5],[5,2,5,5]]}
[]
[null,null,"Income Tax Estimate - 1st Quarter",null,null,null,null,null,{"$f":"Calculations!O2","v":"Client Name"}]
[null,null,{"$f":"Calculations!C3","v":"Year Ended 30 June 2017"},null,null,null,null,null,{"$f":"Calculations!O3","v":"Preparer Name"}]
[]
[]
[null,null,"Projected Annual Taxable Income",null,null,null,null,"Projected Annual Tax Payable"]
[]
[null,null,null,"Income","Deductions","Taxable Income",null,"Use SBE Company Tax Rate",null,true]
[]
[null,null,null,null,null,null,null,"Tax on Taxable Income",{"$f":"MAX(0,IF(J8=TRUE,F28*CoyRateSbe,F28*CoyRateStandard))","v":0}]
[null,null,"Business 1",null,null,{"$f":"D11-E11","v":0},null,null,","]
[null,null,"Business 2",null,null,{"$f":"D12-E12","v":0},null,"Less Franking Credits"]
[null,null,"Business 3",null,null,0,null,"Franked Dividends",{"$f":"F18","v":0}]
[null,null,"Business 4",null,null,0,null,"Partnership Distributions"]
[null,null,"Business 5",null,null,0,null,"Trust Distributions"]
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[null,null,"Franked Dividends",null,null,0,null,{"$f":"IF(I16>I10,\"Excess franking credits cannot be refunded\",\"\")","v":""},{"$f":"MAX(0,I10-I16)","v":0}]
[null,null,"Franking Credits",null,null,{"$f":"D17/70*30","v":0}]
[null,null,"Unfranked Dividends",null,null,0,null,"Less Other Credits:"]
[null,null,"Partnership Distributions",null,null,0,null,"PAYG Instalments"]
[null,null,"Trust Distributions",null,null,0,null,"Tax Withheld from Investment Income"]
[null,null,"Rent",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Total Other Credits",{"$f":"SUM(I20:I25)","v":0}]
[null,null,"Other Income/Other Deductions",null,null,0]
[null,null,"Totals",{"$f":"SUM(D11:D27)","v":0},{"$f":"SUM(E11:E27)","v":0},0,null,"Net Tax Payable/(Refundable)",{"$f":"I17-I26","v":0}]
[]
[]
[null,null,null,null,null,null,null,"Average Tax Rate",{"$f":"IF(AND(I28>0,D28>0),I28/D28,\"\")","v":""}]
[]
[null,null,null,null,null,null,null,"Warning:  The above rate is not automatically transferred to the main Calculations sheet."]

{"sheet":"Tax Est - Qtr 2","index":2,"n_rows":45,"n_cols":11,"rows_kept":45,"cut":false,"hidden":false,"merged":[[5,7,5,9],[44,8,50,9],[39,8,42,9],[25,7,25,8],[7,3,8,3],[7,4,8,4],[7,5,8,5],[37,8,37,9],[21,7,21,8],[22,7,22,8],[23,7,23,8],[24,7,24,8],[19,7,19,8],[20,7,20,8],[18,7,18,8]]}
[]
[null,null,"Income Tax Estimate - 2nd Quarter",null,null,null,null,null,null,{"$f":"Calculations!O2","v":"Client Name"}]
[null,null,{"$f":"Calculations!C3","v":"Year Ended 30 June 2017"},null,null,null,null,null,null,{"$f":"Calculations!O3","v":"Preparer Name"}]
[]
[]
[null,null,"Projected Annual Taxable Income",null,null,null,null,"Projected Annual Tax Payable"]
[]
[null,null,null,"Income","Deductions","Taxable Income",null,"Use SBE Company Tax Rate",null,null,true]
[]
[null,null,null,null,null,null,null,"Tax on Taxable Income",null,{"$f":"MAX(0,IF(K8=TRUE,F28*CoyRateSbe,F28*CoyRateStandard))","v":0}]
[null,null,"Business 1",null,null,{"$f":"D11-E11","v":0},null,null,null,","]
[null,null,"Business 2",null,null,{"$f":"D12-E12","v":0},null,"Less Franking Credits"]
[null,null,"Business 3",null,null,0,null,"Franked Dividends",null,{"$f":"F18","v":0}]
[null,null,"Business 4",null,null,0,null,"Partnership Distributions"]
[null,null,"Business 5",null,null,0,null,"Trust Distributions"]
[null,null,"Interest",null,null,0,null,"Total Franking Credits",null,{"$f":"SUM(J13:J15)","v":0}]
[null,null,"Franked Dividends",null,null,0,null,{"$f":"IF(J16>J10,\"Excess franking credits cannot be refunded\",\"\")","v":""},null,{"$f":"MAX(0,J10-J16)","v":0}]
[null,null,"Franking Credits",null,null,{"$f":"D17/70*30","v":0}]
[null,null,"Unfranked Dividends",null,null,0,null,"Less Other Credits:"]
[null,null,"Partnership Distributions",null,null,0,null,"PAYG Instalments"]
[null,null,"Trust Distributions",null,null,0,null,"Tax Withheld from Investment Income"]
[null,null,"Rent",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Total Other Credits",null,{"$f":"SUM(J20:J25)","v":0}]
[null,null,"Other Income/Other Deductions",null,null,0]
[null,null,"Totals",{"$f":"SUM(D11:D27)","v":0},{"$f":"SUM(E11:E27)","v":0},0,null,"Net Tax Payable/(Refundable)",null,{"$f":"J17-J26","v":0}]
[null,null,null,null,null,{"$f":"IF(I36=\"Error\",\"Revised annual income is less than Q1 actuals\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,"Projections for Quarters 2, 3 & 4"]
[]
[null,null,null,null,null,null,null,null,"Income","Tax"]
[null,null,null,null,null,null,null,"Revised Annual Income",{"$f":"D28","v":0},{"$f":"J28","v":0}]
[null,null,null,null,null,null,null,"Less Actuals Q1",{"$f":"Calculations!H28+Calculations!H38+Calculations!H48","v":0},{"$f":"SUM(Calculations!M21:M26)+SUM(Calculations!M31:M36)+SUM(Calculations!M41:M46)","v":0}]
[null,null,null,null,null,null,null,"Projections for Quarters 2, 3 & 4",{"$f":"IF(I35>I34,\"Error\",I34-I35)","v":0},{"$f":"IF(I36=\"Error\",\"\",J34-J35)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(I36=\"Error\",\"Annual estimate < Q1 actuals\",\"\")","v":""}]
[null,null,null,null,null,null,null,"Average Tax Rate",{"$f":"IF(AND(I36>0,I36<>\"Error\"),J36/I36,\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,"Warning:  The above rate is not automatically transferred to the main Calculations sheet."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"IF(I38<0,\"Putting a negative rate for future quarters in the main calculations sheet will reduce amounts to be set aside for other liabilities, \nBUT USE WITH CAUTION\",\"\")","v":""}]

{"sheet":"Tax Est - Qtr 3","index":3,"n_rows":50,"n_cols":11,"rows_kept":50,"cut":false,"hidden":false,"merged":[[49,8,55,9],[44,8,47,9],[5,7,5,9],[7,3,8,3],[7,4,8,4],[7,5,8,5],[42,8,42,9],[21,7,21,8],[22,7,22,8],[23,7,23,8],[24,7,24,8],[25,7,25,8],[18,7,18,8],[19,7,19,8],[20,7,20,8]]}
[]
[null,null,"Income Tax Estimate - 3rd Quarter",null,null,null,null,null,null,{"$f":"Calculations!O2","v":"Client Name"}]
[null,null,{"$f":"Calculations!C3","v":"Year Ended 30 June 2017"},null,null,null,null,null,null,{"$f":"Calculations!O3","v":"Preparer Name"}]
[]
[]
[null,null,"Projected Annual Taxable Income",null,null,null,null,"Projected Annual Tax Payable"]
[]
[null,null,null,"Income","Deductions","Taxable Income",null,"Use SBE Company Tax Rate",null,null,true]
[]
[null,null,null,null,null,null,null,"Tax on Taxable Income",null,{"$f":"MAX(0,IF(K8=TRUE,F28*CoyRateSbe,F28*CoyRateStandard))","v":0}]
[null,null,"Business 1",null,null,{"$f":"D11-E11","v":0},null,null,null,","]
[null,null,"Business 2",null,null,{"$f":"D12-E12","v":0},null,"Less Franking Credits"]
[null,null,"Business 3",null,null,0,null,"Franked Dividends",null,{"$f":"F18","v":0}]
[null,null,"Business 4",null,null,0,null,"Partnership Distributions"]
[null,null,"Business 5",null,null,0,null,"Trust Distributions"]
[null,null,"Interest",null,null,0,null,"Total Franking Credits",null,{"$f":"SUM(J13:J15)","v":0}]
[null,null,"Franked Dividends",null,null,0,null,{"$f":"IF(J16>J10,\"Excess franking credits cannot be refunded\",\"\")","v":""},null,{"$f":"MAX(0,J10-J16)","v":0}]
[null,null,"Franking Credits",null,null,{"$f":"D17/70*30","v":0}]
[null,null,"Unfranked Dividends",null,null,0,null,"Less Other Credits:"]
[null,null,"Partnership Distributions",null,null,0,null,"PAYG Instalments"]
[null,null,"Trust Distributions",null,null,0,null,"Tax Withheld from Investment Income"]
[null,null,"Rent",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Total Other Credits",null,{"$f":"SUM(J20:J25)","v":0}]
[null,null,"Other Income/Other Deductions",null,null,0]
[null,null,"Totals",{"$f":"SUM(D11:D27)","v":0},{"$f":"SUM(E11:E27)","v":0},0,null,"Net Tax Payable/(Refundable)",null,{"$f":"J17-J26","v":0}]
[null,null,null,null,null,{"$f":"IF(I41=\"Error\",\"Revised annual income is less than Q1-Q2 actuals\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,"Projections for Quarters 3 & 4"]
[]
[null,null,null,null,null,null,null,null,"Income","Tax"]
[null,null,null,null,null,null,null,"Revised Annual Income",{"$f":"D28","v":0},{"$f":"J28","v":0}]
[]
[null,null,null,null,null,null,null,"Less Actuals:"]
[null,null,null,null,null,null,null,"Quarter 1",{"$f":"Calculations!H28+Calculations!H38+Calculations!H48","v":0},{"$f":"SUM(Calculations!M21:M26)+SUM(Calculations!M31:M36)+SUM(Calculations!M41:M46)","v":0}]
[null,null,null,null,null,null,null,"Quarter 2",{"$f":"Calculations!H58+Calculations!H68+Calculations!H78","v":0},{"$f":"SUM(Calculations!M51:M56)+SUM(Calculations!M61:M66)+SUM(Calculations!M71:M76)","v":0}]
[null,null,null,null,null,null,null,"Total Actuals",{"$f":"I37+I38","v":0},{"$f":"J37+J38","v":0}]
[]
[null,null,null,null,null,null,null,"Projections for Quarters 3 & 4",{"$f":"IF(I39>I34,\"Error\",I34-I39)","v":0},{"$f":"IF(I41=\"Error\",\"\",J34-J39)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(I41=\"Error\",\"Annual estimate < Q1+Q2 actuals\",\"\")","v":""}]
[null,null,null,null,null,null,null,"Average Tax Rate",{"$f":"IF(AND(I41>0,I41<>\"Error\"),J41/I41,\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,"Warning:  The above rate is not automatically transferred to the main Calculations sheet."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"IF(I43<0,\"Putting a negative rate for future quarters in the main calculations sheet will reduce amounts to be set aside for other liabilities, \nBUT USE WITH CAUTION\",\"\")","v":""}]

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[]
[null,null,"Income Tax Estimate - 4th Quarter",null,null,null,null,null,null,{"$f":"Calculations!O2","v":"Client Name"}]
[null,null,{"$f":"Calculations!C3","v":"Year Ended 30 June 2017"},null,null,null,null,null,null,{"$f":"Calculations!O3","v":"Preparer Name"}]
[]
[]
[null,null,"Projected Annual Taxable Income",null,null,null,null,"Projected Annual Tax Payable"]
[]
[null,null,null,"Income","Deductions","Taxable Income",null,"Use SBE Company Tax Rate",null,null,true]
[]
[null,null,null,null,null,null,null,"Tax on Taxable Income",null,{"$f":"MAX(0,IF(K8=TRUE,F28*CoyRateSbe,F28*CoyRateStandard))","v":0}]
[null,null,"Business 1",null,null,{"$f":"D11-E11","v":0},null,null,null,","]
[null,null,"Business 2",null,null,{"$f":"D12-E12","v":0},null,"Less Franking Credits"]
[null,null,"Business 3",null,null,0,null,"Franked Dividends",null,{"$f":"F18","v":0}]
[null,null,"Business 4",null,null,0,null,"Partnership Distributions"]
[null,null,"Business 5",null,null,0,null,"Trust Distributions"]
[null,null,"Interest",null,null,0,null,"Total Franking Credits",null,{"$f":"SUM(J13:J15)","v":0}]
[null,null,"Franked Dividends",null,null,0,null,{"$f":"IF(J16>J10,\"Excess franking credits cannot be refunded\",\"\")","v":""},null,{"$f":"MAX(0,J10-J16)","v":0}]
[null,null,"Franking Credits",null,null,{"$f":"D17/70*30","v":0}]
[null,null,"Unfranked Dividends",null,null,0,null,"Less Other Credits:"]
[null,null,"Partnership Distributions",null,null,0,null,"PAYG Instalments"]
[null,null,"Trust Distributions",null,null,0,null,"Tax Withheld from Investment Income"]
[null,null,"Rent",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Other Credits"]
[null,null,"Other Income/Other Deductions",null,null,0,null,"Total Other Credits",null,{"$f":"SUM(J20:J25)","v":0}]
[null,null,"Other Income/Other Deductions",null,null,0]
[null,null,"Totals",{"$f":"SUM(D11:D27)","v":0},{"$f":"SUM(E11:E27)","v":0},0,null,"Net Tax Payable/(Refundable)",null,{"$f":"J17-J26","v":0}]
[null,null,null,null,null,{"$f":"IF(I39=\"Error\",\"Revised annual income is less than Q1-Q3 actuals\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,"Projections for Quarter 4"]
[]
[null,null,null,null,null,null,null,null,"Income","Tax"]
[null,null,null,null,null,null,null,"Revised Annual Income",{"$f":"D28","v":0},{"$f":"J28","v":0}]
[]
[null,null,null,null,null,null,null,"Less Actuals:"]
[null,null,null,null,null,null,null,"Quarter 1",{"$f":"Calculations!H28+Calculations!H38+Calculations!H48","v":0},{"$f":"SUM(Calculations!M21:M26)+SUM(Calculations!M31:M36)+SUM(Calculations!M41:M46)","v":0}]
[null,null,null,null,null,null,null,"Quarter 2",{"$f":"Calculations!H58+Calculations!H68+Calculations!H78","v":0},{"$f":"SUM(Calculations!M51:M56)+SUM(Calculations!M61:M66)+SUM(Calculations!M71:M76)","v":0}]
[null,null,null,null,null,null,null,"Quarter 3",{"$f":"Calculations!H88+Calculations!H98+Calculations!H108","v":0},{"$f":"SUM(Calculations!L81:L86)+SUM(Calculations!M91:M96)+SUM(Calculations!M101:M106)","v":0}]
[null,null,null,null,null,null,null,"Total Actuals",{"$f":"SUM(I37:I39)","v":0},{"$f":"SUM(J37:J39)","v":0}]
[]
[null,null,null,null,null,null,null,"Projection for Quarter 4",{"$f":"IF(I40>I34,\"Error\",I34-I40)","v":0},{"$f":"J34-J40","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(I42=\"Error\",\"Annual estimate < Q1-Q3 actuals\",\"\")","v":""}]
[null,null,null,null,null,null,null,"Average Tax Rate",{"$f":"IF(AND(I42>0,I42<>\"Error\"),J42/I42,\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,"Warning:  The above rate is not automatically transferred to the main Calculations sheet."]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"IF(I44<0,\"Putting a negative rate for future quarters in the main calculations sheet will reduce amounts to be set aside for other liabilities, \nBUT USE WITH CAUTION\",\"\")","v":""}]

{"sheet":"Tax Rates","index":5,"n_rows":6,"n_cols":2,"rows_kept":6,"cut":false,"hidden":true,"merged":[[0,0,0,1]]}
["2017 Income Tax Rates"]
["Standard Rate",0.3]
["SBE Rate",0.27500000000000002]
[]
[]
["Superannuation Guarantee Rate",9.5000000000000001E-2]