The Tourist Refund Scheme

Travellers departing Australia can get a GST or WET refund under the Tourist Refund Scheme (TRS), administered by the Australian Customs Service. The Customs TRS Scheme applies to certain goods purchased from an Australian retailer that has an Australian business number (ABN) and is registered for GST, by travellers at prices that include GST or WET. It does not apply to services such as accommodation. If a traveller has purchased GST-free goods, they can't get a refund under the Customs TRS Scheme.

TRS is open to all overseas visitors and Australian residents, except for operating air and sea crew.

The requirements of the Customs TRS Scheme are that a traveller may claim a refund under the TRS if:

  • These 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.

More information

You can get more information from any of the following contacts: