Liabilities and refunds are shown on statements sent out by post some time after the relevant transactions occur.

AB Limited buys a new processing machine and files a GST return, in which it has calculated a refund. AB is relying on the refund to pay for the installation of the machine.
A few weeks after the return has been filed, AB gets a printed statement in the post confirming that it’s entitled to a refund and that the refund has been paid.
 

Businesses using accounting software that meets Inland Revenue guidelines will be able to use the software to access their current tax records and check liabilities and refunds.
Businesses will also be able to access this information on their personalised, secure area in the Inland Revenue website.
 

AB Limited buys a new processing machine.
AB’s accounting software takes care of routine GST compliance, so separate returns are no longer filed. Immediately after the accounting software sends the monthly information to Inland Revenue, AB is notified that the information has been received, the amount of the refund and when it will be paid into AB’s account.
The company can go ahead with the installation of the machine knowing it has the necessary funds.