SCHEDULES
SCHEDULE 4Cash basis for small businesses
PART 1Main provisions
Receipts
19
After section 95 insert—
Cash basis accounting
95AApplication of Chapter to the cash basis
For rules about receipts that apply only for the purpose of calculating profits on the cash basis, see the following—
section 96A (cash basis: capital receipts),
section 97A (cash basis: value of trading stock on cessation of trade),
section 97B (cash basis: value of work in progress on cessation of profession or vocation).