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Morning,
Most small business select Cash Basis.
Accounting for GST on a cash basis
Businesses with an aggregated turnover of less than $2 million, can choose to account for their GST using the cash accounting method.
Accounting on a cash basis means you account for GST on the business activity statement that covers the period in which you made the sales and purchases.
The advantage of the cash accounting method is that the money flowing through your business is better aligned with your activity statement liabilities, so it's easier to manage your cash flow.
Accounting for GST on a non-cash basis
Most larger businesses must use the non-cash accounting method. Small businesses can choose to use either the cash method or the non-cash method.
Using the non-cash method means you account for GST on the business activity statement that covers the period in which you issued the tax invoice or received any payment (for a sale) or received the invoice from your supplier or made any payment (for a purchase).
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