The TRS enables you to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) that you pay on goods you buy in Australia.
To claim a refund you must:
- Spend $300 (GST inclusive) or more in the one store and get a single tax invoice.
- Tax invoices for purchases of $1000 or more must contain additional information, such as the name and address of the purchaser.
- Buy goods no more than 30 days before departure
- Wear or carry the goods on board the aircraft or ship and present them along with your original tax invoice, passport and international boarding pass to a Customs Officer at a TRS facility
- Claims at airports are available up to 30 minutes prior to the scheduled departure of your flight.
Goods that cannot be taken on board as hand luggage due to liquid, aerosol and gel restrictions should be packed in your hold luggage. However,if those goods are oversized, for example a case of wine, they must be sighted prior to check-in at the Customs Client Services counter.
You should note that it is a legal requirement that the person who purchases the goods must be the person who makes the claim for a refund of GST.
Claims at airports are available up to 30 minutes prior to the scheduled departure of your flight.
For more details: http://www.customs.gov.au/site/page4646.asp