The TRS enables you to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) that you pay on goods you buy in Australia.
To claim a refund you must:
The refund only applies to goods you take with you as hand luggage or wear onto the aircraft or ship when you leave Australia. It does not apply to services or goods consumed or partly consumed in Australia, such as wine, chocolate or perfume. However, unlike other tourist shopping schemes, most of the goods, such as clothing and cameras, can be used in Australia before departure.
The TRS is open to all overseas visitors and Australian residents, except operating air and sea crew.
The GST refund is calculated by dividing the total amount of the purchase by 11. The WET refund is 14.5 percent of the price paid for wine. For example, if you buy goods for a GST-inclusive price of $660 you will receive a refund of $60. If the $660 is made up of a camera ($460) and wine ($200), you will receive a total refund of $89 (total GST refund of $60 plus $29 WET refund on the wine).
The refund will be paid on goods totalling $300 (GST inclusive) or more, bought from the same store, no more than 30 days before you leave Australia.
You may purchase several lower-priced items from the one store, either at the one time or over several occasions within the 30-day period, provided the total purchase amounts to $300 (GST inclusive) or more. You will have to ask the retailer to consolidate these lower-priced purchases onto a single tax invoice. Be sure the retailer will do this before buying the goods.
You may buy goods from several stores, provided each store's tax invoice totals at least $300 (GST inclusive).
You can collect your refund through one of the following methods:
Customs and Border Protectcion will aim to post cheque refunds within 15 business days. Bank and credit card refunds will be issued by Customs and Border Protection within 5 business days, however, payment will be subject to processing by your bank or card issuer.
If you wish to claim a refund, you must get an original tax invoice from the store where you buy the goods. All stores registered for GST will be able to give you a tax invoice. A refund cannot be given without it.
A tax invoice prominently states the words 'tax invoice' and the Australian Business Number (ABN) of the retailer, the purchase price including the GST paid, a description of the goods, the name of the retailer and the date the purchase was made.
Tax invoices for purchases of $1000 or more must contain additional information, such as the name and address of the purchaser.
More information on tax invoices is available by contacting the Australian Taxation Office.
You will need to present the following at the Customs and Border Protection TRS facility when you depart Australia:
You should note that it is a legal requirement that the person who purchases the goods must be the person who makes the claim for a refund of GST.
Claims at airports are available up to 30 minutes prior to the scheduled departure of your flight. Claims at seaports should be made no earlier than 4 hours and no later than 1 hour prior to the scheduled departure time of the vessel.
Claims can be made after you have passed through Customs and Border Protection and Immigration outward processing.
The TRS facilities are located past Customs and Border Protection and Immigration outwards processing at international airports at Sydney, Brisbane, Melbourne, Perth, Cairns, Adelaide, Darwin and Gold Coast.
They are also available at cruise liner terminals at Circular Quay and Darling Harbour in Sydney and Brisbane, Cairns, Darwin, Fremantle and Hobart.
If you are leaving Australia from the above seaports or any other seaport you should contact Customs and Border Protection to find out if and where you can make a claim.
The following goods are excluded from the TRS:
Please note: You will not receive a refund unless Customs and Border Protection is able to verify that you are taking the goods with you. The goods must be taken on board the aircraft or ship on which you are travelling. You therefore need to include the goods in your hand luggage or wear them onto the aircraft or ship.
For passengers departing from international airports, the process will only take a few minutes. However, you should allow time to complete check-in and outwards clearance formalities and also allow for queues at the TRS facility.
Claims at airports are available up to 30 minutes prior to the scheduled departure of your flight.
Claims at seaports should be made no earlier than 4 hours and no later than 1 hour prior to the scheduled departure time of the vessel.
If the goods are to be brought back into Australia, please be aware that they may be subject to GST. Normal passenger concessions apply and include any items for which a TRS claim has been approved (excluding most personal items such as new clothing, footwear and articles for personal hygiene and grooming). If the value of those goods together with overseas purchases exceeds the passenger concession, the goods must be declared to Customs and Border Protection on your return to Australia. Penalties apply to undeclared taxable goods.
If in doubt you should declare the goods to Customs and Border Protection on your return.
More information is contained in the brochure 'Know Before You Go' which is available from Customs and Border Protection.
Further information can be obtained from Customs and Border Protection on:
Phone: Within Australia - 1300 363 263 for the cost of a local call
Outside Australia - 61 2 6275 6666
Internet: www.customs.gov.au
Email: information [at] customs [dot] gov [dot] au
Customs and Border Protection Complaints and Compliments
Phone: Within Australia - 1800 228 227 freecall
Outside Australia - 61 2 6275 6666
Email: comments [at] customs [dot] gov [dot] au
For general tax reform enquires contact the Australian Taxation Office on
Phone: 13 61 40 for the cost of a local call
Internet: www.taxreform.ato.gov.au
If you do not speak English and need help, phone the Translating and Interpreting Service (TIS) on 13 14 50. A TTY (teletypewriter) service is available by contacting 1300 130 478.