Free GST Basis Switcher for New Zealanders
Invoice basis records GST when you raise or receive an invoice. Payments basis records it when cash actually moves. The choice affects when GST hits your bank account.
Your basis
$250,000
$
$20,000
$
$10,000
$
Cashflow gap (invoice vs payments)
$1,304
in favour of payments basis
Based on $20,000 debtors and $10,000 creditors at period end.
Eligible for payments basis?Yes (under $2M)
Invoice-basis GST timing$1,304 brought forward
Payments-basis GST timing$1,304 deferred
Better basis (cashflow)Payments
About our GST Basis Switcher Calculator
Disclaimer: This calculator is for information only and does not constitute financial advice. Real-world figures may differ due to fees, rounding, rate changes, and policy specifics. Always confirm figures with the relevant provider before signing anything.