The TRS enables you to claim a refund, subject to certain conditions, of the goods and services tax (GST) that you pay on goods you buy in Australia.
To claim a refund you must:
- Spend $300 (GST inclusive) or more in the one store and get a single tax invoice. You may purchase several lower-priced items from the one store, either at the one time or over several occasions, 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.
- Tax invoices for purchases of $1000 or more must contain additional information, such as the name and address of the purchaser.
- Buy goods no more than 60 days before departure
- Wear or carry the goods on board the aircraft or ship and present them along with your original tax invoice, passport and international boarding pass to a Customs Officer at a TRS facility after you have passed through Customs and Immigration outward processing. (see map)
- If you have a larger item that you do not wish to carry on board you can have them pre-checked at the customs desk in the check in area (ground floor near elevators).
- Claims at airports are only available up to 30 minutes prior to the scheduled departure of your flight; you should allow time to complete check-in and outwards clearance formalities and also allow for queues at the TRS facility.
You can collect your refund via cheque, credit to Australian bank account or payment to credit card. 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.
If you bring the goods back into Australia, you may be liable to pay GST. Normal passenger concessions will apply but if in doubt you should declare the goods to Customs on your return.
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