TRS - Tourist Refund Scheme
The Tourist Refund Scheme (TRS) lets you claim a refund of the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) that you pay on certain goods you buy in Australia and then take out of Australia with you or in your checked luggage or carry-on bags.
TRS is open to all overseas visitors and Australian residents, except for operating air and sea crew.
Purchases are eligible for TRS refunds if:
- they are purchased in the 60 days before you leave Australia
- your purchases from any single business total $300 (GST inclusive) or more. For example, if you bought items from one business - even on separate invoices - that together total $300, these items may be eligible for a tax refund under TRS
- you, the passenger, paid for the goods
- you have an original tax invoice for the goods
- you wear or carry the goods (unless they are liquids, gels or aerosols or oversized or bulky goods which the airline require to be checked in) as hand luggage aboard the aircraft or ship as you leave Australia, or check the goods in with your luggage after they have been verified by an officer at a Client Services counter.
Purchases are not eligible for TRS refunds if they are:
- goods that did not have GST/WET paid on them (e.g. medicines, some foods)
- services (e.g., accommodation, vehicle hire, food, tours warranties, etc.)
- gift cards or vouchers
- items that have already been used (in part or in full) in Australia (e.g. food, perfume etc.). It's ok to use cameras, iPhones, clothing, etc.
- do not accompany you on your flight or ship out of Australia.
Check your tax invoice; some tax invoices indicate if GST or WET has been applied to each item.
You can make a claim for a tax refund by visiting the TRS facility in an international airport or the cruise liner terminal of some Australian seaports.
You will be refunded:
- the total GST (price you paid divided by 11), on all of your eligible goods.
Refunds to a credit card or to an Australian bank account will generally be paid within 60 days. Refunds by cheque can take up to two months.
Bring your goods, original tax invoices, passport and boarding pass to the TRS facility.
If you have pre-entered your claim details using the TRS web or mobile app you must also present your TRS claim code to an officer at the TRS counter. For more information on the TRS claim code visit the Tourist Refund Scheme applications webpage.
A tax invoice has the word 'tax invoice' on it and shows the business name and Australian Business Number (ABN) of the retailer, the purchase price including the GST and/or WET paid, a description of the goods and the date you purchased the goods. For tax invoices over $1,000, the tax invoice must also show your name and address.
If you are unable to present some or all of your goods and/or tax invoices on request, or cannot provide evidence that an officer has sighted your goods, some or all of your claim may be rejected.
Further information can be obtained from Customs on:
Within Australia - 1300 363 263 (for the cost of a local call)
Outside Australia - +61 2 6275 6666