Certain whole sectors will switch - Net GST will reflect as either Net GST Receivable or Net GST Payable depending on the net value being either positive or negative. The sector takes precedence over the underlying line item. So, regardless of if there is one or more line items, the net value of the balances of the line items classified to the given sector, will determine if the sector reflects in the asset or liability sector of the special purpose report. Following categories/sectors will switch-
