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36 Months           2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2005 2006 2007  
to end Dec 2007           Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Year Year Year  
MONTHLY ASSUMPTIONS No. 8 - SALES & RELATED TAXES Help with Entering Assumptions
   
     
Specify descriptive term for sales or input/output tax: Sales tax  Press F9 to update        Set cells below to zero if sales taxes (or other similar taxes) are not applicable    
     e.g. enter "Sales Tax", "GST" for Goods & Services Tax, "VAT" for Value Added Tax etc.    
     
Average Sales tax rates on sales (%):                                                                            
 - Group1 ->> 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0      
 - Group2 ->> 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5      
 - Group3 ->> 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5      
 - Group4 ->> 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5      
 - Group5 ->> 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5      
 - Group6 ->>        
 - Group7 ->>        
 - Group8 ->>        
 - Group9 ->>        
 - Group10 ->>        
                                                                             
Total Sales tax on sales ($000):    
 - Group1 21.0 23.1 20.0 24.2 17.9 27.3 22.1 26.3 29.4 30.5 28.4 31.5 35.7 38.9 42.0 45.2 48.3 51.5 54.6 57.8 60.9 64.1 67.2 70.4 73.5 76.7 79.8 83.0 86.1 89.3 92.4 95.6 98.7 101.9 105.0 108.2    
 - Group2 5.9 10.0 12.3 13.5 12.3 14.7 16.4 18.2 19.4 18.8 21.1 20.1 17.5 18.4 19.3 20.3 21.3 22.3 23.5 24.6 25.9 27.1 28.5 29.9 31.4 33.0 34.6 36.4 38.2 40.1 42.1 44.2 46.4 48.8 51.2 53.8    
 - Group3 2.9 4.9 6.1 6.7 6.1 7.2 8.1 9.0 9.5 9.2 10.4 11.4 10.5 11.6 12.7 14.0 15.4 16.9 18.6 20.5 22.5 24.8 27.2 30.0 33.0 36.2 39.9 43.9 48.2 53.1 58.4 64.2 70.6 77.7 85.5 94.0    
 - Group4 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 3.5 5.3 7.0 8.8 10.5 12.3 14.0 15.8 17.5 19.3 21.0 22.8 24.5 26.3 28.0 29.8 31.5 33.3 35.0 36.8 38.5 40.3 42.0    
 - Group5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 7.0 10.5 14.0 17.5 21.0 24.5 28.0 31.5 35.0 38.5 42.0 45.5 49.0 52.5 56.0 59.5 63.0 66.5 70.0 73.5 77.0 80.5 84.0    
 - Group6    
 - Group7    
 - Group8    
 - Group9    
 - Group10    
Total Sales tax on sales ($000) 35.0 43.2 43.6 49.5 41.5 54.4 51.8 58.6 63.5 63.7 65.1 68.3 69.0 79.3 89.7 100.4 111.2 122.2 133.4 144.8 156.5 168.5 180.7 193.2 206.1 219.4 233.1 247.2 261.8 276.9 292.6 309.0 326.0 343.8 362.4 381.9    
     
Calculate Sales tax on an invoice (enter 0)    
  or cash-received (enter 1) basis ? ->>    Enter 0 or 1    
  Enter "1" for each payment month                                                                    
Mark months when Sales tax paid to State ->> 1   1   1   1   1   1   1   1   1   1   1   1   1   1   1   1   1   1        
                                                                             
Average Sales tax rate for purchases of                                                                            
 materials/packaging & goods (%) ->> 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5      
                                                                             
Percent of all other non-payroll expenses                                                                            
   (operating exs etc) subject to Sales tax (%) ->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0      
Average Sales tax rate for non-pay exs (%) ->> 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0      
Total Sales tax on non-pay expenses ($000) 14.5 14.7 14.7 15.5 15.4 16.3 16.3 16.4 16.5 17.2 17.2 17.3 24.3 25.0 25.8 26.6 27.4 28.2 29.0 29.8 30.5 31.4 32.2 33.0 39.9 41.0 42.2 43.4 44.6 45.9 47.2 48.5 49.8 51.2 52.6 54.1    
     
Percent of capital expenditure, lease repayments                                                                            
   and interest subject to Sales tax (%) ->> 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0      
Average Sales tax rate for these items (%) ->> 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5      
Sales tax on capex & leases less disposals($000) 3.9 2.1 (1.4) 2.7 5.7 2.1 2.7 5.7 58.1 9.7 5.7 (11.9) 2.1 53.6 44.1 15.4 2.1 7.1 (4.9) 2.1 2.1 7.1 2.1 2.1 2.1 7.1 65.1 100.1 2.1 16.9 2.1 2.1 2.1 7.1 2.1 2.1    
                                                                                           
Supplementary Data & Calculations: