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    <title>TIME OF SUPPLY OF GOODS AND SERVICES</title>
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    <description>The time of supply fixes when GST liability arises: for goods the earlier of invoice issuance and receipt of payment; for services the earlier of invoice issuance (if within the prescribed period) or receipt of payment, or where invoice is delayed the earlier of provision of service or receipt of payment, and otherwise the recipient&#039;s book entry. Vouchers are taxed on issue if identifiable or on redemption. Where rules fail, the return due date or the date of actual tax payment applies.</description>
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      <description>The time of supply fixes when GST liability arises: for goods the earlier of invoice issuance and receipt of payment; for services the earlier of invoice issuance (if within the prescribed period) or receipt of payment, or where invoice is delayed the earlier of provision of service or receipt of payment, and otherwise the recipient&#039;s book entry. Vouchers are taxed on issue if identifiable or on redemption. Where rules fail, the return due date or the date of actual tax payment applies.</description>
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