Goal: calculate included and excluded GST in explicitly fully taxable fictional supply examples. 25 = 2 + 5 + 6 + 7 + 5.
- 0–2: Read Card E's condition fully taxable and the ATO-source note. The 10% rate is verified for a taxable supply; a real item's treatment needs its own check.
- 2–7: Model $84 excluding GST:
$84×0.10=$8.40; inclusive$92.40. Check84×1.10=92.40. - 7–13: For $121 including GST, model reversal
121÷1.10=$110exclusive, GST$11; check110+11=121. Explain why$121−10%×121uses the wrong base. - 13–20: Routes: move base/tax/total blocks with labelled denominators; complete the price-base ladder; write/spoken calculation with factor 1.10 and reverse addition. Each route states the fully-taxable assumption and no real classification claim.
- 20–25: Exit “Is 10% of $121 the included GST?” Key: no; for this fully taxable example it is $11, one eleventh of inclusive price. Move: reconstruct base×1.10=total with $110 before a shortcut.
Alternative domain: Fictional adult poster-print supply. Optional/home: under an explicitly fully taxable invented example, find inclusive $55 from exclusive $50; no shopping task.