Duty-free shops can sell GST-free goods to travellers leaving Australia.
At airports, there are outbound duty-free shops on both sides of the Australian Border Force (ABF) border clearance area.
GST-free goods sold to outbound travellers must be placed in a sealed bag. You can also use the sealed bag method to sell wine without wine equalisation tax (WET).
GST-free goods sold or delivered to travellers – after they have passed through the ABF border clearance area don't need to be placed in a sealed bag.
Travellers departing Australia can also get a GST or WET refund under the tourist refund scheme (TRS) for some taxable goods they purchase in Australia.