How do I process a "cash reward payment" from a credit card provider?

Hi Ausrec, 

That cash reward from your credit card is best recorded to its own ledger account (for example, “Other income – card rewards”). The exact treatment can depend on how your books are set up, so it’s a good idea to check with your accountant or bookkeeper to make sure it’s right for GST and reporting.

Regards,
Genreve