The following is from the Australian Customs and Border Protection Service website, Advice for travellers:
About the Tourist Refund Scheme
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:
- Spend $300 (GST inclusive) or more in the one store and retain your invoices.
- Have purchased the goods no more than 60 days before your departure from Australia.
- 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 and Border Protection Officer at a TRS facility.
The TRS is open to all overseas visitors and Australian residents, except operating air and sea crew.
More details here: Advice for travellers.
- About the Tourist Refund Scheme (TRS)
- The way TRS works
- What you need to do when buying goods
- How you make a claim
- Where you make a claim
- Goods/purchases that do not attract refunds under the TRS
- How long it will take you to make a claim
- Bringing the goods back into Australia
- More Information
- Traveller brochures in various languages
- Frequently asked questions
- Fact sheet