ˌʌndɚɹ ɔːstɹˈeɪliən tæksˈeɪʃən ˈɑːfɪs ɹˈuːlz, bˈɪznəsᵻz ðæt ɐkˈaʊnt fɔːɹ dʒˌiːˌɛstˈiː ˌɔn ɐ kˈæʃ bˈeɪsɪs ɑːɹ ɛntˈaɪɾəld tə klˈeɪm ɐn ˈɪnpʊt tˈæks kɹˈɛdɪt fɔːɹ ˈɔːl ʌvðə dʒˌiːˌɛstˈiː kəntˈeɪnd ɪnðə pˈɜːtʃɪs pɹˈaɪs ʌvðə tʃˈæɾəl ˌɔn ðɛɹ nˈɛkst bˈɪznəs æktˈɪvᵻɾi stˈeɪtmənt.
Under Australian Taxation Office rules, businesses that account for GST on a cash basis are entitled to claim an Input Tax Credit for all of the GST contained in the purchase price of the chattel on their next Business Activity Statement.