ITAA 1997 s 328-105(1)(b)

Simplified Tax System (STS) accounting method - timing of deductions for fringe benefits tax (FBT) instalments

Simplified Tax System (STS): accounting method - timing of deductions for amounts paid by B-pay

Simplified Tax System (STS): accounting method - timing of deduction for discount expense on Commercial bills with a term of less than 12 months