Identify Your Accounting Basis
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/managing-gst-in-your-business/reporting-paying-and-activity-statements/completing-your-bas-for-gst/identify-your-accounting-basis
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.