The Tourist Refund Scheme: how to claim GST back on purchases before leaving Australia

What is the Tourist Refund Scheme?

The TRS is a Government program that lets departing travellers reclaim the GST paid on Australian goods they are taking home:

• Operated by the Australian Border Force
• Available at international airports and some seaports
• Refunds the 10% GST (and 14.5% Wine Equalisation Tax on wine)
• Available to all travellers, including working holiday makers

The program exists because GST is intended to be a consumption tax in Australia. If you are taking goods out of the country, the tax should not apply.

Who can claim the TRS?

Any traveller departing Australia, including:

• Working holiday visa holders
• Tourists
• Australian residents going overseas (in some cases)
• International students returning home

The key requirement: you are leaving Australia and taking the goods with you.

What purchases qualify for TRS?

To be eligible, your purchases must meet all of the following:

• Goods purchased from a single business under a single ABN
• Total invoice amount of $300 or more (including GST)
• Purchased within 60 days of your departure
• Goods are available for inspection at the airport
• Goods are physical (not services, hotels, or accommodation)

Most physical goods qualify:

• Electronics, cameras, phones, laptops
• Watches, jewellery, luggage
• Clothing, shoes, accessories
• Sporting goods, surfboards

What does NOT qualify:

• Services (massages, accommodation, tours)
• Consumables you have already used (food, opened drinks, used toiletries)
• Tobacco products
• GST-free items (some foods, medical items)
• Goods you have already mailed or shipped home

What documents do you need to claim?

To make a claim, bring:

• Your passport
• Your boarding pass or airline ticket showing departure
• Original tax invoices for each purchase
• The goods themselves

The tax invoice must show:

• The seller's name and ABN
• The amount of GST paid (or the total including GST)
• A description of the goods
• The date of purchase

For invoices over $1,000, your full name must appear on the invoice. Ask the retailer to add your name to large invoices at purchase time.

How do you make a TRS claim?

The process at the airport:

1. Arrive at the airport with extra time (allow at least 60 minutes for TRS)
2. Check in for your flight as normal
3. Take your hand luggage with the goods you are claiming through
4. Find the TRS facility (usually in the international terminal, after security)
5. Present your passport, boarding pass, and tax invoices
6. Show your goods for inspection
7. Receive your refund

Processing typically takes 15-30 minutes, depending on queue length. The MyTRS app allows pre-lodgment to speed things up at the airport.

How is the refund paid?

You can choose how to receive your TRS refund:

• Credit card refund (most popular, usually appears within 5 business days)
• Direct deposit to an Australian or international bank account
• Cheque (slowest)

Australian credit cards are typically the fastest. If you have closed your Australian bank account, choose the credit card option.

Is the TRS refund worth the effort?

On larger purchases, yes:

• $1,000 laptop → ~$91 GST refund
• $2,000 camera → ~$182 GST refund
• $500 watch → ~$45 GST refund
• $3,000 in electronics → ~$273 GST refund

If you spent significantly during your time in Australia, the total can add up to several hundred dollars. The 15-30 minutes at the airport is well spent for that return.

What records should you keep?

Throughout your stay in Australia:

• Save every tax invoice from significant purchases
• Photograph receipts immediately (paper can fade)
• Group invoices by retailer (multiple purchases from the same business can be combined to reach $300)
• Keep invoices accessible in your hand luggage on departure

Combining purchases under the $300 threshold helps. Buying two $200 items from the same Apple Store qualifies (combined $400 invoice if billed together). The same purchases from different retailers do not combine.