TRS - Tourist Refund Scheme
The Tourist Refund Scheme (TRS) lets you claim a refund of
the Goods and Services Tax (GST) and Wine Equalisation Tax (WET)
that you pay on certain goods you buy in Australia and then take
out of Australia with you or in your checked luggage or carry-on
TRS is open to all overseas visitors and
Australian residents, except for operating air and
Purchases are eligible for refunds if:
- they are purchased in the 60 days before you
- 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
- 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.
Purchases are not eligible for refunds if
- goods that did not have GST/WET paid on them (e.g.
medicines, some foods)
- services (e.g., accommodation, vehicle hire,
food, tours warranties, etc.)
- gift cards or vouchers
- items that have already been used (in part or in full) in
Australia (e.g. food, perfume etc.). It's ok to use cameras,
iPhones, clothing, etc.
- do not accompany you on your flight or ship out of
Check your tax invoice; some tax invoices indicate if GST or WET
has been applied to each item.
You can make a claim for a tax refund by visiting the TRS
facility in an international airport or the cruise liner terminal
of some Australian seaports.
You will be refunded:
- the total GST (price you paid divided by 11),
on all of your eligible goods.
Refunds to a credit card or to an Australian bank account will
generally be paid within 60 days. Refunds by
cheque can take up to two months.
Bring your goods, original tax invoices, passport and boarding
pass to the TRS facility.
If you have pre-entered your claim details using the TRS
web or mobile app you must also present your TRS claim code to an
officer at the TRS counter. For more information on the TRS claim
code visit the Tourist
Refund Scheme applications webpage.
A tax invoice has the word 'tax invoice' on it and shows the
business name and Australian Business Number (ABN) of the retailer,
the purchase price including the GST and/or WET paid, a description
of the goods and the date you purchased the goods. For tax invoices
over $1,000, the tax invoice must also show your name and
If you are unable to present some or all of your goods and/or
tax invoices on request, or cannot provide evidence that an officer
has sighted your goods, some or all of your claim may be
For More Information:
Further information can be obtained from Customs on:
Within Australia - 1300 363 263 (for the cost of a local
Outside Australia - +61 2 6275 6666