The TRS allows Australians and overseas visitors to claim a refund, (subject to certain conditions), of the goods and services tax (GST) and wine equalisation tax paid on goods bought in Australia and then taken out of Australia in checked luggage or carry-on bags. Operating air and sea crew are not eligible to claim a refund.
When making a claim you need to take your goods, original tax invoice(s), passport and boarding pass to the TRS facility. Different conditions apply for claiming a tax refund on liquids, aerosols, gels (LAGs) and oversized items. Oversized or LAGs goods must be verified at the Australian Border Force (ABF) client service office and then checked in with your baggage before you present the notated invoices to the TRS facility.
What can be claimed?
You can claim a refund if:
- you purchased the goods in the 60 days before you leave Australia
- your purchases are from a single business with the same Australian business number (ABN: 18082425830) 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, these items could be eligible for a tax refund under the TRS
- you, as the travelling passenger, paid for the goods
- you have an original tax invoice for the goods. Refer to 'What is an eligible tax invoice’.
- If the shop has issued you with an electronic tax invoice you will need to provide this on your device when making a claim. Refer to ‘Do I need the original tax invoices or can I use photocopies?’.
- you wear or carry the goods as hand luggage aboard the aircraft or ship as you leave Australia
- if the goods are liquids, aerosols or gels (LAGs), or oversized or bulky goods that the airline requires to be checked in as hold luggage you need to have these good verified at the ABF Client Service office before checking the goods in with your luggage. More information is available in the section ‘Claiming TRS on liquids, aerosols or gels, or oversized goods’.
Tax invoices of AUD 1000 or more in value must contain your identity (name, address, email or passport number). Contact the retailer and request a new tax invoice if this information is missing, as the tax invoice will be rejected at the TRS facility without this information.