Tourist Refund Scheme
The TRS enables you to claim a refund, subject to certain conditions, of the Goods and Services Tax (GST) and wine equalization tax (WET) that you pay on goods you buy in Australia.
To claim the refund you must:
– spend $300 (GST included) or more in the one store and recieve a single tax invoice
– Buy goods no more than 30 days before departure
– Wear or carry the goods on board the aircraft or ship and present them along with your original invoice, passport and international boarding pass to a Customs Officer at a TRS facility
The refund only applies to goods you take with you as hand luggage or wear (unless aviation security measures effective from 31 March 2007, in regard to liquids, aerosols and gels prevent you from doing so) onto the aircraft or ship when you leave Australia.
The TRS is open to all overseas visitors and Australian residents, except operating air and sea crew.
The way TRS works – the refund will be paid on goods totalling $300 (GST inclusive)or more, purchased 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 one time or over several occassions 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.
If you wish to claim the refund, YOU MUST GET AN ORIGINAL 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 $1,000 or more must contain additional information, such as name and address of the purchaser.
Claims are made after you have passed through Customs and Immigration outward processing.