Most working holiday makers spend a significant amount on goods during their time in Australia. Electronics, outdoor gear, clothing, cameras — these purchases often include GST, which is the 10% goods and services tax applied to most products sold in Australia. What many backpackers do not realise is that you may be able to claim that GST back before you leave the country through the Tourist Refund Scheme.
What is the Tourist Refund Scheme?
The Tourist Refund Scheme, known as TRS, is a programme run by the Australian Border Force that allows tourists and certain visa holders to claim a refund of the GST paid on goods purchased in Australia. It is designed for people who are leaving the country and taking the goods with them.
Who can claim?
Any person departing Australia by air or sea can apply, including working holiday visa holders. The key requirement is that you are leaving and taking the goods with you.
What purchases qualify?
To be eligible, the following conditions must be met: you must have purchased the goods from a single business under a single ABN, the total invoice amount including GST must be at least $300, the purchase must have been made within 60 days of your departure, the goods must be available for inspection at the airport, and the goods must be physical goods rather than services.
Most physical goods qualify: electronics, cameras, luggage, clothing, and watches. Consumables such as food, alcohol, and tobacco are generally excluded.
What documents do you need?
You need your passport, your airline ticket or boarding pass, and the original tax invoice for each purchase. The tax invoice must clearly show the seller's ABN, the amount of GST paid, and a description of the goods. If the invoice total exceeds $1,000, your full name must appear on it.
Keep all receipts from significant purchases throughout your time in Australia.
How to make a claim
Claims are made at the TRS facility at the international airport before you pass through customs. You show your goods, present your documents, and complete the claim. Processing takes around 15 minutes.
Refunds can be paid to an Australian bank account, an international bank account, or as a credit to your payment card. You can also pre-lodge your claim through the MyTRS portal online before arriving at the airport.
Is the refund worth the effort?
On larger purchases, absolutely. A $1,000 laptop includes around $91 in GST. A $500 camera includes around $45. If you bought several significant items during your time in Australia, the total refund can add up meaningfully.
Need help?
Questions about tax and money before leaving Australia?
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