Big Coffee Pty Ltd is a company selling coffee in Melbourne, Australia. The company records the income from the sale of coffee beans in its assessable income at the time of sale. But customers have $90$ days to pay for their purchase. If the debt is unpaid after $90$ days, Big Coffee adds the debt to its $$provision for bad debts$.$ On $30$ June, Big Coffee classifies any debts that have been outstanding for more than $6$ months as $$bad$$ and transfers them to a debt collection agency, so they are no longer debts of the company. The debts are removed from Big Coffee$$s accounts $($i$.$e$.$ written$-$off$)$ on $1$ July.

Big Coffee, has asked you, its tax adviser, as to if and when it can claim a bad debt deduction for income tax purposes.