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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.

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.

Present their tax invoices (in English), goods, passport and boarding pass to the TRS facility when departing Australia.

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.

The travelling passenger paid for the goods.The traveller has original tax invoice/s for the goods.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 purchases are from a single business with the same Australian business number (ABN) and total AUD$300 (GST inclusive) or more.GST-free goods cannot get a refund under the scheme, as no GST has been paid.Ĭrew members of an aircraft or ship are not eligible to claim refunds under the scheme.Ī traveller may claim a refund under the TRS if the purchases meet the following requirements. It does not apply to services such as accommodation. The scheme applies to goods purchased at prices that include GST or WET, from a retailer with an ABN and registered for GST. 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).