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 Accounting for GST

Accounting basis

Income

Expenses

Invoice basis

Earliest taxable period in which an invoice is issued or any payment is received

Earliest taxable period in which an invoice is issued or any payment is made

Payments basis

Taxable period in which payment is received

Taxable period in which payment is made

Hybrid basis

Earliest taxable period in which an invoice is issued or any payment is received

Taxable period in which payment is made

 

Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert.

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