Time of supply – tax points (Australia)
For taxpayers on an accruals basis of accounting, the general time of supply for taxable supplies is the earlier of:
- Ìý
•ÌýÌýÌýÌý the date an invoice is issued for the supply; or
- Ìý
•ÌýÌýÌýÌý the date of payment for the supply, including
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Web page updated on 24 Aug 2024 15:17