Tourist Refund Scheme in Australia, Eligibility Criteria, How to claim?

Australia’s Tourist Refund Scheme enables international visitors and Australian residents to obtain a refund for GST/WET paid for eligible goods purchased in Australia. The claims can be lodged at nominated TRS facilities located in international airports and seaports.

Tourist Refund Scheme

The Australian TRS provides overseas visitors, as well as Australian residents, the opportunity for a refund of the GST and WET paid on eligible goods purchased in Australia when making their departure from Australia.

Purchases should be made within 60 days of the departure and have a minimum AUD 300 total from one business. A valid tax invoice must be provided, and goods have to be taken as carry-on luggage unless oversized or restricted items.

The claims can be lodged at nominated TRS facilities located in international airports and seaports. Travellers need to arrive at least 90 minutes prior to their flight to enable processing in time. Further, the application for the TRS can be expedited by using a mobile app generating a QR code for faster processing.

Eligibility and Conditions for Australia’s Tourist Refund Scheme

You are entitled to claim a refund processed under Australia’s TRS only upon meeting specific eligibility criteria and subject to certain conditions.

Eligibility

Visitor status: You have to be an international visitor and be leaving Australia.
Minimum spend: You must spend at least AUD$300 or more at a single business or chain of stores with the same Australian Business Number, ABN, before claiming your GST refund.
Purchase period You must purchase goods no earlier than 60 days prior to your departure from Australia.

Conditions

Goods as hand luggage You must carry the purchased goods with you as hand luggage when you leave Australia, except for items that are oversized or restricted.
Original tax invoices You must provide original tax invoices for all claims.
Passport and boarding pass You will need to show your passport and international boarding pass when making your claim.
Goods inspection: You may be required to produce the goods you purchased so that customs can inspect such goods.

Exclusions

Australian residents: Generally, Australian residents are not entitled to TRS.
Goods consumed in Australia: Items consumed in Australia cannot be claimed for a refund.
Services: Purchases of services, such as accommodation, car hire, and so on, are not eligible.
Certain goods: alcohol, tobacco, and related products; dangerous goods.

Goods Eligible for Refund Under Australia’s Tourist Refund Scheme (TRS)

The Tourist Refund Scheme allows eligible visitors to claim back, upon departure from Australia, the GST and Wine Equalisation Tax paid on goods purchased in Australia. While most goods qualify for a refund, there are some exceptions.

Eligible Goods

Generally, most of the goods purchased in Australia are eligible for a TRS refund. This includes all sorts of items like:
Clothes and accessories: This includes dresses, shirts, pants, shoes, bags, hats, jewellery, and so on.
Electronics: Things like cameras, laptops, smartphones, tablets, headphones, and all kinds of other electronic devices normally are.
Souvenirs: One can bring back things like boomerangs, didgeridoos, Aboriginal artwork, and all other kinds of Australian souvenirs purchased.
Cosmetics and perfumes: There are many types of beauty products, including skincare, makeup, fragrances.
Foodstuffs: Some foodstuffs, in particular, those products of food that are considered gifts or souvenirs, can be refunded. However, this may vary, and one should check at the TRS office.

Excluded Goods

Some goods are expressly excluded from the TRS. The following are some of the excluded goods:

GST-free goods: Goods that are already exempt from GST, like all the basic foodstuffs, cannot be refunded.
Services: One cannot get a refund for expenditures on services, such as accommodation, car rental, or restaurant meals.
Goods that include Alcohol, Tobacco, and relative products: Generally, these goods cannot be refunded under the TRS.
Goods consumed in Australia: Goods that have been consumed within Australia cannot be claimed for a refund.
Dangerous goods: The goods are considered dangerous under the aviation regulations, and hence a refund cannot be made for these.

How to Claim Your TRS Refund?

To claim a TRS refund, you have to visit one of the TRS offices that can be found in most Australian airports before your departure. No online application or processing is required.

Make Eligible Purchases: Ensure that your purchases meet the minimum spending requirements and that you have original tax invoices.
Get Ready for Departure: Pack the goods you purchased as hand luggage and be ready with your passport, boarding pass, and tax invoices.
Locate the TRS Office: Find the TRS office at your departure airport.
Present Required Documents: Present your original tax invoices, your passport, boarding pass, and the goods you purchased for inspection.
Get Your Refund: If you are eligible, you will be given a cash refund or sometimes a credit card refund.
60-day window: You have 60 days from the day after your purchase to lodge a claim for a Tourist Refund Scheme (TRS) refund.
Calculation start: The 60-day period starts on the day after you make your purchase.