Do you know about the Tourist Refund Scheme (TRS)? For Elevation107 customers travelling overseas, we will provide the necessary information and tax invoices to claim your GST as you depart Australia. Full details are available on the Customs website or click here to go to the relevent page. You can download the brochure by clicking on this link.
About the Tourist Refund Scheme (TRS)
The TRS enables you to claim a refund, subject to certain conditions, of the goods and services tax (GST) in Australia.
To claim a refund you must:
- Spend $300 (GST inclusive) or more in the one store and retain your invoices.
- Have purchased the goods no more than 60 days before your departure from Australia.
- 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 and Border Protection Officer at a TRS facility
The way TRS works
The refund will be paid on goods purchased totalling $300 (GST inclusive) or more, bought from the same store, no more than 60 days before you leave Australia.
You may purchase several lower-priced items from the one store, either at the one time or over several occasions within the 60-day period, provided the total purchase amounts to $300 (GST inclusive) or more.
You can collect your refund through one of the following methods:
- credit to an Australian bank account
- payment to a credit card
Customs and Border Protection will aim to refund your claim within 30 days however, payment will be subject to processing by your bank or card issuer
Claims can be made after you have passed through Customs and Immigration outward processing.
The TRS facilities are located past Customs and Immigration outwards processing at international airports at Sydney, Brisbane Melbourne, Perth, Cairns, Adelaide, Darwin and Gold Coast
You are not able to claim everything you purchase. The following goods are excluded from the TRS:
- alcohol such as beer and spirits (you can buy wine and wine products under the TRS) and tobacco products (these goods can be purchased from duty-free shops)
- GST-free goods-no refund can be claimed if no GST was paid
- consumables wholly or partially consumed in Australia
- goods which are prohibited on aircraft or ships for safety reasons. These include items such as gas cylinders, fireworks and aerosol sprays (all airlines provide information to passengers on prohibited items)
- goods which fail to meet airline cabin-size or ship hand luggage restrictions
- unaccompanied goods (including freighted or posted goods)
- services such as accommodation, tours and car rental and labour charges
- goods purchased over the Internet and imported into Australia
- gift cards/vouchers (although goods purchased with gift cards/vouchers are eligible for a refund subject to all TRS requirements being met)