[GNC] Tax Accounting for Trust Income Received in Following Fiscal Year

[flywire]

In Australia ETFs operate under a trust structure, so distributions
received in the new fiscal year are income for the previous tax year. Being
tax, there are many splits associated with each transaction. (Essentially,
if the year was changed to the previous fiscal year it would be reported
for the correct tax year but the bank statements would have the wrong
transaction dates.)

What is the right way of accounting for this using a cash-based accounting
system?