International
Tourist refund scheme
The tourist refund scheme lets eligible travellers claim back GST, and wine equalisation tax, on certain goods bought in Australia and taken out of the country in their carry-on baggage.
The tourist refund scheme, usually called the TRS, is a government scheme that lets travellers leaving Australia claim a refund of the GST they paid on eligible goods bought here. It exists because goods taken out of the country by visitors are in effect exported, so it would be unfair for the buyer to bear Australian GST on them. The scheme also covers wine equalisation tax paid on wine.
To be eligible, goods generally must have been purchased within 60 days before departure, and the buyer needs a tax invoice that shows the supplier's ABN and the buyer's details where required. The total spent with a single business must meet a minimum threshold set under the scheme, which is stated on the ATO website. Multiple invoices from one business within the 60 day window can be combined to reach it.
Goods must usually be carried onto the aircraft or ship as carry-on baggage, because the traveller must present the goods and the invoices at the TRS facility before departing. Goods that are checked in or sent separately are not generally eligible, though a few exceptions and special processes apply. Liquids, aerosols and gels carried on to flights are subject to the airline security rules, so plan your purchases and the timing of the claim carefully.
Claims are made at a TRS facility at the airport or at certain ports before departure. The refund is paid by cheque, to a bank account or to a credit card. Eligible travellers include both visitors and Australian residents leaving the country. Australian residents can also claim, as long as the other requirements are met.
A common misunderstanding is that the scheme refunds all GST on everything bought. Services and consumables such as food and drink consumed in Australia, and goods that are not carried out, are generally not covered. Another is believing you can claim for goods purchased long before departure. The 60 day rule is strict, and keeping every tax invoice is essential since cash register receipts without the required details may not be accepted.
For retailers, the scheme affects how receipts are issued, because customers often ask for tax invoices that show the ABN and itemised GST. Businesses should make sure their point of sale system can produce valid invoices on request. This page is general information only, and the minimum spend and processes can change, so check the current rules with the ATO or a registered tax professional.
Worked example
A visitor buys a jacket and a watch from the same Sydney retailer for $1,320 in total, GST inclusive, over 14 days before flying home, and carries both onto the plane. GST included is $1,320 / 11 = $120. If the minimum spend is met and the visitor presents tax invoices and the goods at the TRS facility, they can claim a refund of up to $120.
Practical tips
- Keep every tax invoice and ask for one that shows the shop's ABN. Without a valid invoice a refund claim can be refused.
- Allow extra time at the airport before departure for the TRS facility, and carry the goods in your hand luggage so you can show them.
- Keep goods in their original packaging where possible, since officers may ask to inspect them before approving a claim.