Guide · Border and money ·
Tourist Refund Scheme: How Australians Claim GST Back
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The Tourist Refund Scheme lets travellers claim back the GST, and the wine equalisation tax (WET), paid on goods bought in Australia and carried overseas. Australian residents can use it too, not only overseas visitors. You claim in person at the airport or seaport on the day you leave, and the refund is paid to a card or an Australian bank account.
This guide explains the rules in plain terms, the goods that do not count, how much you get back, and the catch that matters most to Australians: what happens when you bring the goods home again.
Sources for this section: Australian Border Force, Tourist Refund Scheme; Melbourne Airport and Adelaide Airport, Tourist Refund Scheme pages.
Who can use the Tourist Refund Scheme
The Australian Border Force (ABF) runs the scheme. Airport pages in Melbourne and Adelaide state that it is open to all overseas visitors and to Australian residents. The one group left out is operating air or sea crew.
You must be the buyer. ABF rules say you cannot make a claim for someone else, such as a partner, relative or friend, and an invoice with another buyer's name is rejected. You also cannot claim for goods bought for a business.
Sources for this section: Australian Border Force, Tourist Refund Scheme and Making the claim; Melbourne Airport; Adelaide Airport.
The main rules: AUD300, 60 days, 30 minutes
Three numbers decide most claims.
| Rule | What it means |
|---|---|
| AUD300 | You must spend at least AUD300, including GST, with suppliers that share one Australian Business Number (ABN). Several receipts from the same ABN can be added together. |
| 60 days | You must buy the goods within 60 days of leaving Australia. The ABF says the 60 days start from the day after you buy the item. |
| 30 minutes | At an airport you must claim at least 30 minutes before your flight's scheduled departure. At a seaport it is 1 to 4 hours before sailing. |
Watch the ABN rule. A chain store can use different ABNs for different shops, so two receipts from the same brand may not add up. Check the ABN printed on each invoice.
Sources for this section: Australian Border Force, Tourist Refund Scheme and Making the claim.
What your tax invoice must show
The ABF overview asks for a valid paper tax invoice in English. Its Making the claim page adds that you can also claim with a valid electronic tax invoice while the live claim system is working. Either way, the invoice must show:
- the retailer's name, address and ABN
- a short description of the goods, the quantity and the price
- the GST paid, or a line such as "Total price includes GST"
- which items include GST and which are GST-free
- the date of purchase
- your name, exactly as it is on your passport, when the invoice is AUD1,000 or more
The ABF does not accept photos, photocopies, reprints or duplicate invoices. If the shop emailed you an electronic invoice, the ABF says to print a copy in case live processing is unavailable, because electronic invoices are not accepted then, or when you use a Drop Box.
Sources for this section: Australian Border Force, Tourist Refund Scheme and Making the claim.
What you cannot claim
Many goods and services fall outside the scheme. The ABF list includes:
- alcohol, except wine with an alcohol content under 22 per cent
- tobacco and tobacco products
- goods used up in Australia, such as food, drinks, perfume and health supplements
- dangerous goods that cannot go on a plane or ship, such as gas cylinders and fireworks
- gift cards and vouchers (goods bought with a gift card can still count)
- goods posted or freighted out instead of carried with you
- goods bought on a contract plan, such as many mobile phones, because they are not paid in full
- services, such as hotels, tours, car hire, taxis and postage
- GST-free goods, such as baby food and medicines, because there is no GST to refund
You also cannot claim online, at a domestic airport, before the day you leave, or after you have left.
Sources for this section: Australian Border Force, Tourist Refund Scheme (Restrictions when making a claim).
How much you get back
GST in Australia is 10 per cent of the pre-tax price, so it makes up one eleventh of a price that includes GST. To estimate a refund, divide the GST-inclusive price by 11.
| You spent (incl. GST) | GST inside the price (approx.) |
|---|---|
| AUD300 | AUD27.27 |
| AUD1,100 | AUD100.00 |
| AUD2,200 | AUD200.00 |
These are estimates. The amount you receive depends on what the ABF approves, and a card refund in another currency can be changed by your bank's exchange rate. Wine refunds work on a different tax, the WET, so the share refunded for wine is larger than for other goods.
Sources for this section: Australian Border Force, Tourist Refund Scheme (GST shown as one eleventh of the price); Wise, VAT refund in Australia; Traveloka, Understanding Australia's Tourist Refund Scheme.
How to claim at the airport, step by step
- Pre-fill the TRS app. The Department of Home Affairs has a TRS mobile app and a web app. Enter your invoice details and the app makes a QR code. The ABF says this means the officer does not need to type your details, which cuts your wait.
- Get big or restricted items seen first. Liquids, aerosols, gels and items too large for the cabin go in checked luggage. Show them, with the invoice, at the ABF Client Services counter before you check in.
- Check in and clear immigration.
- Go to the TRS facility. At most airports it is airside, after passport control and security.
- Show your passport, boarding pass, goods, original invoices and QR code. Be ready to carry all your claimed goods on board if asked.
The officer stamps your invoices and gives you a claim receipt with a number. Keep both. The ABF says it usually pays refunds within 60 days, by credit card or into an Australian bank account. There are no cash refunds.
Sources for this section: Australian Border Force, Making the claim and Use our TRS apps; Sydney Airport and Brisbane Airport TRS pages.
Where to find the TRS desk
The ABF lists TRS facilities at Adelaide, Brisbane, Cairns, Canberra, Darwin, Gold Coast, Hobart, Melbourne, Perth and Sydney airports, and at all major seaports. Airport desks have no set hours: if an international flight is leaving, the TRS is open.
| Airport | Where the desk is (as the airport describes it) |
|---|---|
| Sydney T1 | Airside, to the right of the duty free entrance, after passport control and security |
| Melbourne T2 | Departures, after customs, in the main duty free store, with a second desk in T2 arrivals |
| Brisbane | Level 3 of the international terminal, after security and passport control |
| Adelaide | Level 1 |
On a cruise, you claim at the last Australian port the ship leaves from. If you board in Sydney and the ship then calls at Brisbane and Cairns, Cairns is where you claim.
The ABF says queues can run over 90 minutes in busy periods and suggests being at the TRS facility 90 minutes before departure.
Sources for this section: Australian Border Force, Tourist Refund Scheme and Making the claim; Sydney Airport, Melbourne Airport, Brisbane Airport and Adelaide Airport TRS pages.
The catch for Australians: bringing the goods back home
This is the part most guides skip. A TRS refund is for goods that leave Australia. If you are an Australian resident and you bring those goods back, the ABF says you must declare them on your Incoming Passenger Card, at Question 3. This applies even if someone else made the claim.
If their value, added to your other overseas and duty free buys, is more than your passenger allowance, you may have to pay GST and duty on them. Penalties may apply if you do not declare. Some items have their own concessions, such as personal clothing other than furs.
So the scheme is most useful for gifts you will leave overseas and for goods you will use and keep abroad. For a camera or a watch you plan to bring home, a refund at the airport can turn into GST payable at the border. Our duty free allowance guide sets out the AUD900 general goods limit and how the passenger card works.
Sources for this section: Australian Border Force, Tourist Refund Scheme (declaring goods you bring back); Australian Border Force, Duty free concessions.
Quick check before you shop
- Ask for a full tax invoice, not only a receipt, and check the ABN.
- Keep your total at AUD300 or more per ABN.
- Buy in the 60 days before you fly out.
- Put your passport name on any invoice of AUD1,000 or more.
- Print a backup copy of any electronic invoice.
- Fill in the TRS app the night before.
- Flying to Bali? Pay the provincial fee first with our Bali tourist levy guide. Curious how far an Australian passport gets you without a visa? See the Australian passport ranking.
- More questions about this publication are answered on our FAQ page.
The ABF updates its TRS pages from time to time, and its own wording always wins over ours. The editorial desk's email address is on our contact page. Our about page explains the editorial team behind these guides.
Sources for this section: Australian Border Force, Tourist Refund Scheme and Making the claim.
Frequently asked questions
Can Australian residents claim the Tourist Refund Scheme?
Yes. Australian residents can claim the Tourist Refund Scheme on eligible goods they take overseas. If they bring the goods back, they must declare them on the Incoming Passenger Card and may need to pay GST and duty.
What is the minimum spend for a TRS claim?
The minimum spend for a TRS claim is AUD300, including GST, from suppliers with the same ABN. Several invoices from the same ABN can be combined to reach it.
How long before my flight can I make a TRS claim?
You must make a TRS claim at least 30 minutes before your flight's scheduled departure. The ABF suggests arriving at the TRS facility 90 minutes before departure because queues can be long.
Can I claim the Tourist Refund Scheme online?
No. You cannot claim the Tourist Refund Scheme online. You can pre-fill your details in the TRS app, but the claim itself is made in person at the airport or seaport on the day you leave.
How is the TRS refund paid?
The TRS refund is paid to a credit card or into an Australian bank account, usually within 60 days of your claim. There are no cash refunds.
Can I claim GST on perfume or alcohol?
No for perfume, and mostly no for alcohol. Perfume counts as a good used up in Australia, and alcohol is excluded except wine under 22 per cent alcohol, which can attract a WET refund.
Sources for this section: Australian Border Force, Tourist Refund Scheme, Making the claim and Use our TRS apps; Melbourne Airport.
Sources
- Australian Border Force, Tourist Refund Scheme (TRS): www.abf.gov.au
- Australian Border Force, Making the claim: www.abf.gov.au
- Australian Border Force, Use our TRS apps: www.abf.gov.au
- Australian Border Force, Duty free concessions: www.abf.gov.au
- Australian Taxation Office, Returning to your home country: www.ato.gov.au
- Sydney Airport, Tourist Refund Scheme information: www.sydneyairport.com.au
- Melbourne Airport, Tourist Refund Scheme: www.melbourneairport.com.au
- Brisbane Airport, Tourist Refund Scheme: www.bne.com.au
- Adelaide Airport, Tourist Refund Scheme: adelaideairport.com.au
- Wise, VAT refund in Australia: wise.com
- Traveloka, Understanding Australia's Tourist Refund Scheme: www.traveloka.com