Are you a tourist? or going overseas
TRS the Tourist Refund Scheme enables you to claim a refund, subject to certain conditions, of the goods and services tax (GST) that you pay on goods you buy here or in Australia.

To claim a refund, You must:

• Spend $300 or more in the one store and get a single tax invoice.
• Buy goods no more than 30 days before departure.
• Wear or carry the goods on board and present them along with your tax invoice, passport and boarding pass to a TRS facility
•  Claims are only available up to 30 minutes prior to the scheduled departure of your flight

The refund only applies to goods you take with you as hand luggage or wear onto the aircraft or ship when you leave Australia. It does not apply to services or goods consumed or partly consumed in Australia, such as chocolate and perfume. However, unlike other tourist shopping schemes, most of the goods, such as clothing and cameras, can be used in Australia before departure.

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

The GST refund is calculated by dividing the total amount of the purchase by 11. For example, if you buy goods for a GST-inclusive price of $660 you will receive a refund of $60.

What you need to do when buying goods

If you wish to claim a refund, you must get an original tax invoice from the store where you buy the goods. All stores registered for GST will be able to give you a tax invoice. A refund cannot be given without it.
A tax invoice prominently states the words 'tax invoice' and Australian Business Number (ABN) of the retailer, the purchase price including the GST paid, a description of the goods, the name of the supplier and the date the purchase was made.

Tax invoices for purchases of $1000 or more need additional information, such as the name and address of the purchaser.
More information on tax invoices is available by contacting the Australian Taxation Office.

How you make a claim

You will need to present the following at the Customs TRS facility when you depart Australia:

• your goods (to prove you are taking them out of the country);
• the original tax invoice from the retailer (to provide information for Customs officers);
• your passport; and
• your international boarding pass or other proof of travel.

You should note that it is a legal requirement that the person who purchases the goods must be the person who makes the claim for a refund of GST.
Claims can be made up to 30 minutes prior to the scheduled departure of your flight.

Where you make a claim

Claims can be made after you have passed through Customs and Immigration outward processing at :

• the TRS facilities at international airports at Sydney, Brisbane, Melboure, Perth, Cairns, Adelaide, Darwin and Gold Coast;
• cruise liner terminals at Circular Quay and Darling Harbour in Sydney, Cairns, Darwin, Fremantle, Darwin and Hobart.

If you are leaving Australia from another port you should contact Customs to find out if you can make a claim