If you have noticed a one-cent difference between the GST shown in Law App and the GST shown on a supplier’s tax invoice, this is almost always a rounding difference — and in most cases, Law App is correct.
Seeing it in action
Here is a real example. The supplier invoice below shows two line items and calculates GST as $32.12. Law App records the payment and shows GST as $32.13.
Supplier invoice
Law App — general payment
Why the difference?
The subtotal on the invoice is $321.27. Ten percent of $321.27 is $32.127 — a fraction of a cent. That fraction must be rounded to the nearest cent.
The ATO’s rounding rule is to round 0.5 cents upwards. $32.127 rounds to $32.13, not $32.12. The supplier has rounded down incorrectly. Law App is following ATO guidelines.
Does it matter?
For practical purposes, no. The ATO does not require cents when reporting GST on your BAS — amounts are rounded to whole dollars at lodgement. A one-cent difference has no impact on your compliance obligations.
Can I override the GST amount in Law App?
No. Law App does not allow the GST amount on a general payment to be manually adjusted. This is intentional — the system calculates GST correctly, and allowing manual overrides for cents-level differences would create inconsistencies without any compliance benefit.
What should I do?
You can process the payment as recorded in Law App. If you wish, you may raise the rounding difference with your supplier so they can review their invoicing process — but there is no obligation to do so, and no action is required on your end in Law App.
Law App is following ATO guidelines. The supplier invoice contains a rounding error of one cent. This has no consequence for your GST reporting or BAS lodgement.
If you believe there is a genuine discrepancy beyond a rounding difference, please contact our support team at support@lawsupport.com.au.
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