When a partial payment or prepayment is made, you must calculate Goods and Services Tax (GST) for that partial payment or prepayment based on the total invoice amount, instead of on a partial amount. If you account for GST on a non-cash basis, you must report and pay GST on payments during the period in which you receive partial payment or issue a tax invoice for payment.
Invoicing Prepayments
Australia Local Functionality
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