Question 12 - What is the time of supply, where supply is completed after to change in rate of tax?

Understanding Time of Supply: Tax Rate Change Impacts on Invoice and Payment Dates

In cases where the supply is completed after a change in the tax rate, the time of supply is determined as follows: (i) If payment is received after the tax rate change but the invoice was issued before, the time of supply is the payment receipt date. (ii) If both invoice issuance and payment occur before the tax rate change, the time of supply is the earlier of the payment receipt date or invoice issuance date. (iii) If the invoice is issued after the tax rate change but payment was received before, the time of supply is the invoice issuance date.