BEFORE YOU BUY
International travellers (including Australians) might be able to claim a GST (Goods and Services Tax) and WET (Wine Equalisation Tax) refund for some goods bought in Australia that you then take out of the country with you on a plane or ship.

YOU MUST

• be prepared to take all your goods on board as carry-on luggage if directed
• spend at least AUD 300, (including Goods and Services Tax (GST), in total from a supplier with the same Australian Business Number (ABN)
• buy the goods within 60 days of departure
• get a valid paper tax invoice in English with:
  • your name (and only your name) as it appears in your passport if the invoice is $1,000 or more
  • a description of the goods that allows us to match the goods to the invoice
  • the retailer's name, address and ABN (ACNs and ARNs not accepted)
  • the amount of GST or WET paid (or total price including GST)
  • the date of purchase
• have oversized and restricted goods sighted by ABF Client services before checking in and take the stamped invoices to the TRS Facility on the day of departure
• claim in person by showing your passport, boarding pass and original tax invoices to the TRS Facility on the day of your departure:
  • more than 30 minutes before your scheduled departure at an airport
  • 1-4 hours before your scheduled departure at a seaport
• 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.

  • On returning to Australia, you must declare the goods at Question 3 on your Incoming Passenger Card (IPC)

  • Penalties may apply if you fail to declare these items

  • If you bring goods back into Australia for which a GST refund via the TRS has been claimed, the goods must be declared, and if the value of those goods (combined with any other overseas/duty free purchases) exceeds the passenger concession allowance, any applicable GST and/or duty may need to be paid unless another concession (example, all personal clothing – except furs) is available.

YOU CAN’T

• get a cash refund
• use photocopied, reprinted or duplicate invoices
• ship goods separately
• claim:

  • when it is less than 30 minutes before your scheduled departure time

  • at a domestic airport

  • online

  • before the day of departure

  • after you leave Australia

  • if you are operating air or sea crew

  • if you are buying for a business

  • if the invoice has a name other than your own as the buyer

  • alcohol except wine with alcohol content less than 22%

  • tobacco and tobacco products

  • dangerous goods which are prohibited on an aircraft or ship for safety reasons; liquids, gas cylinders and fireworks

  • goods wholly or partially consumed in Australia; food, drinks, perfume

  • cosmetic enhancements that are attached permanently; hair implants, dental work / implants, hair extensions and breast implants

  • gift cards and vouchers; goods purchased with gift cards or vouchers are eligible for a refund subject to all other TRS requirements being met

  • unaccompanied goods; freighted and posted goods unless the goods are being exported to an External Australian Territory by a resident of that territory

  • goods purchased overseas and imported into Australia

  • GST-free goods; abalone, baby food, medications, medical aids and appliances, lenses for prescription spectacles, nebulisers, CPAP breathing machines

  • services; accommodation, taxis and tours, house plans and drawings, car rental, shipping/postage charges, warranties and labour charges, training and educational courses or the course documents/materials (physical or digital).

YOU SHOULD

• check with your carrier what you can and can't take with you
• be prepared to queue for long periods of time when claiming
• know that circumstances beyond your control might mean that you can't get to claim
• make sure the description on the invoice matches the goods
• print out your electronic invoices before going to the airport
• keep copies of your invoices (you might need to leave the originals with us)
• check where the TRS Facility is:

  • Sydney SYD | Melbourne MEL | Brisbane BNE | Perth PER| Adelaide ADL | Gold Coast OOL | Cairns CNS | Canberra CBR | Hobart HBA | Darwin DRW

  • A TRS Facility is open for every international departure. If the TRS Facility is not staffed, seek out an ABF Officer for further assistance

YOU CAN

• make several purchases over several days
• check each invoice from the same retailer has the same Australian Business Number (ABN). The same business might have different ABNs for each store.
• calculate the GST refund amount: $Total price/11
• calculate when you can buy: day of scheduled departure - 60 days
• only get refunds paid to you or another person by:
  • credit card (Amex, Diners, JCB, MasterCard, Union Pay, Visa)
  • Australian bank account
  • mailed cheque (not recommended)
• take your passport to ensure the name on the passport is the same on the tax invoice
• only claim at your last port of departure from Australia (this may be different to where you originally boarded your aircraft or cruise ship)
• ask your domestic airline to make your goods available to you before your international connection. For further information, see domestic
• enter your invoice information, with My TRS Claim. This does not submit your claim
• as a military personnel passenger on a military transport, claim a TRS refund.