Monday, 16 October 2006

Andrew
Settlement discounts are mostly best handled as a negative
adjustment (ie reduction) to the sale price, rather than as
an expense. 
If you treat the discount as an expense, is there GST "paid"
on this expense ?
You risk overstating both your GST collected, and GST paid,
(by the same amount).
Also, have a look at 29-75 of the GST Act, and be horrified
to see that you're supposed to issue an "Adjustment Note"
each time an original Tax Invoice is revised.
See also Tax Ruling GSTR 2000/1 for the specific details of
what your Adjustment Notes must contain.
IMHO, its best to issue a "Credit Note" (aka "Adjustment
Note"), in the usual way.  Whether you actually send the
note to your customers is another matter, but refer above.
The only downside to this approach is that your accounts
might not easily report the true costs to your business of
giving settlement discounts.
Cheers
David J


> I want to offer my customers a discount for early payment.
> 
> If I set up an expense account to make partial payments
> I end up paying (.au) GST on the full invoice.
> 
> I want the discount to apply to the pre-tax amount.
> 
> Any suggestions?
> 
> Regards,
> Andrew Dalgleish
>

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