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This measure promises to “refund” the PAYG withholding reported on the BAS or IAS by employers back into their integrated client accounts (ICA) as an offset against any existing BAS/IAS debt. To be clear, this is not a supply of cash to employers into their banks.

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Do you buy business items with your own non-business funds i.e. your cash? Do you include these purchases in your accounts? Surprisingly, some of our clients don’t think that they can or should include cash receipts in their books. This is not the case!

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Last week’s blog was all about Chattel Mortgages, what they are and how to account for them in your general ledger. This week I am going to cover Hire Purchase agreements and especially how GST relates to them.

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