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Attribution refers to the tax period in which a GST input tax credit may be claimed. Knowing which period an amount of GST relates to is crucial for two reasons. Firstly, there are two methods of accounting for GST, namely cash and accruals. Knowledge of the attribution point for supplies and acquisitions can have a bearing on how you report under each method. Secondly, the Tax Office requires that GST be reported in the correct period. Misreporting GST, in other words attributing it to an incorrect period, could result in penalties and interest. This edition looks at the intricacies of attribution across a variety of payment methods so that you know exactly how to treat every transaction.
