Non-Cash GST Adjustment

Non-cash adjustment is one of the ways in which GST can be corrected. 

Non-cash adjustments should only be used when there is a change in the proportion of personal or private use of an item you have claimed in a previous BAS period.

Example scenario will be used to show you how to make a non-cash adjustment. 


In a previous BAS return, you purchased a computer for $3300 and claimed a refund of 100% of GST amount of $300 paid (GST Standard at 10%). This means you are claiming 100% use for business usage. Six months later, you realise the computer has only been used for 50% of business use. 

The following entry should be made in the GST Non-Cash Flow Adjustments window, shown below. 

To Make A Non-Cash Adjustment

  1. Click Cashbook.
  2. Click Report.
  3. Click Tax Reports.
  4. The Tax Reports window will display. Select Enter GST Adjustments (Non-Cash).
  5. Enter the details as required, using the information provided in the example above.
  6. Click the green tick to save and you will be returned to the Tax Reports window. 
  7. If you would like to check the GST non-cash adjustment, you will need to click Enter GST Adjustments (Non-Cash). 
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