According to the relevant Taxation Ruling,for the purposes of s 8-1 ITAA 1997, an outgoing isincurredwhen:

a.	the taxpayer has a presently existing liability and/or is definitively committed to the expenditure
b.	the taxpayer has paid for the goods or services
c.	it depends on whether the taxpayer accounts for income on the cash or accruals basis
d.	all of the above are correct
e.	answers a) and c) are correct