To paraphase what the question being asked by the user is that they have more input tax credits accrued than they have collected so their Nett GST position is that they are owed money by the ATO which will offset the amount of PAYG Withholdings that they owe the tax office. So the answer being sought is how do I record this in MYOB. Easy:
If the size of your business is exceeding turnover of two million dollars you may feel the need to reconcile you GST and and PAYG Withholdings Accounts. To do this you simply need to create an extra GST Account called strangely enough your “Client A/c”. This account will be used to transfer the balance of your GST Collected, GST Paid Accounts, PAYG Withholdings and any PAYG Instalments (if you have any) balance at the end of the month/quarter. This is particularly useful if payments to the ATO are delayed for reasons of cash flow.
Create the Client A/c
Once that is done you can simply record the spend money transaction on the last day of the reporting period which if you are on Accrual method for reporting your BAS will nett out your GST Collected, GST Paid and your PAYG Withholdings back to zero for the end of the period. When the actual transaction is disbursed out of your bank account to the ATO simply record it agasint the ATO “Client A/c”.