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Under the cash accounting method generally you record the expense when you have paid the expense, not when you became liable for the expense. I will have another read of the ATO ID and the cases they rely on to support there arguments but I am not convinced that the authorities that they are...

Had a quick read of the case. Could not see anything that said deductions are claimed when they are incurred not paid for the cash basis accounting system.

Thanks for the id Terry. Has this been tested in the courts? I disagree with the ato on this. Anyway the ato does have the discretion to allow an amendment after the time period if the taxpayer requests it.