Travellers departing Australia can get a GST or WET refund under the tourist refund scheme (TRS), administered by the Department of Home Affairs and its operational arm the Australian Border Force (ABF).
The scheme applies to goods purchased at prices that include GST or WET, from a retailer with an ABN and registered for GST.
It does not apply to services such as accommodation. GST-free goods cannot get a refund under the scheme, as no GST has been paid.
Crew members of an aircraft or ship are not eligible to claim refunds under the scheme.
A traveller may claim a refund under the TRS if the purchases meet the following requirements.
- The purchases are from a single business with the same Australian business number (ABN) and total AUD$300 (GST inclusive) or more. For example, if you bought items from one business, even on separate invoices, that together total AUD$300 the goods were purchased within 60 days of departure from Australia.
- The traveller has original tax invoice/s for the goods.
- The travelling passenger paid for the goods.
- Carry or wear the goods on board the aircraft or ship as cabin baggage unless they are oversized or subject to aviation security measures and the airline requires them to be checked in as hold luggage.
- Present their tax invoices (in English), goods, passport and boarding pass to the TRS facility when departing Australia.
- Make the claim at the TRS facility at an airport at least 30 minutes prior to the scheduled departure time or 60 minutes if travelling on a cruise.
Residents of Australia's external territories, such as Norfolk Island, Christmas Island and the Cocos (Keeling) Islands, can also get a GST refund if they export the goods to their home territory as accompanied or unaccompanied baggage or as cargo.
Travellers bringing goods back into Australia for which they have already claimed a TRS refund
You must declare any goods you bring back to Australia, for which a TRS claim was made by you or another person when the goods left Australia. You can do this by declaring the goods at question 3 on your incoming passenger card when you return to Australia.
Unless another concession applies, for example concessions on personal clothing (excluding furs), you may need to pay GST on goods you bring back into Australia. This happens when the value of those goods, combined with any other goods you import for which another concession doesn’t apply, exceeds the passenger concession allowanceExternal Link.
Penalties may apply if you fail to declare these items.
What retailers are required to do
When a customer requests a full refund you should check their invoice to determine if they have already claimed under the Tourist refund schemeExternal Link. If a claim has been approved the invoice will contain a stamp from the ABF.
Customers applying for a refund when they have already obtained a TRS refund are not entitled to receive a refund for the GST/WET portion of the invoice.
To obtain a full refund, a customer must provide proof that the GST/WET has been repaid when they declared the goods on their return to Australia.
Retailers guide on selling goods to travellers about to depart Australia GST-free, sealed bag and ABF border clearance.