Income tax paid for 2014/2015 $2500

Dated 30/6/15 you would process a general journal entry debit 9-xxx Income tax payable $2500 cr 2-xxxx Income tax liability. When you pay the tax bill you would do a spend money for $2500 with the allocation account being the income tax liability account 2-xxxx.

The spend money entry for the payment of it will be dated when you paid the debt, ie this financial year.

Journal Entry at 30/6/15: (do the general journal entry for the tax liability as at 30/6/15, so that it appears in the profit and loss for that year)
9- 2000 - Income tax payable $2500 (DR)
2-1400 - Income tax liability $2500 (CR)

I have paid ATO $2500, then I enter:
Spend money at use the current date which I paid ATO
2-1400 - Income tax liability $2500 (DR)