How much refund will I get?

The GST refund is calculated by dividing the GST inclusive price by 11. The WET refund is 14.5 percent of the price paid for wine.

By what method can I claim my refund?

• Payment to a credit card
• Credit to an Australian bank account; or
• Cheque (in currencies: Australian dollars, New Zealand dollars, US dollars, Canadian dollars, Japanese yen, Hong Kong dollars, Singapore dollars, British pounds, Euro Ireland and Euro France, Euro Germany and Swiss Francs.

How long will it take to receive my refund?

Customs will aim to post cheque refunds within 15 business days. Bank and credit card refunds will be issued by Customs within 5 business days. However, payment will be subject to processing by your bank or card issuer.

Can I get a refund on services such as accommodation and car hire?

The TRS only applies to goods that are taken with you when you leave the country. It does not apply to services (car hire, accommodation, tours etc) or goods consumed or partly consumed in Australia such as wine, chocolate or perfume.

What's the difference between a tax invoice and a receipt?

A tax invoice lists the Australian Business Number (ABN) of the retailer, the GST paid, and provides all the evidence needed by Customs to verify the sale, identify the goods and pay the refund. Some retailers provide tax invoices as their normal receipts. If not, you must ask the retailer for a tax invoice when you make your purchase.

A tax invoice must contain the following information:

• The ABN of the supplier
• The GST-inclusive price of the goods
• The words "tax invoice" stated prominently
• The date of issue of the tax invoice
• The name of the retailer
• A description of each good; and
• A statement similar to "the total price includes GST"

For supplies of $1,000 or more, a tax invoice must also contain the name and either the address or ABN of the purchaser.

For more information on tax invoices contact the ATO on 13 28 66 or GSTmail@ato.gov.au

What will I need to present at the TRS facility?

• The original tax invoice totalling $300 (GST inclusive) or more from the retailer
• Your passport
• Your international boarding pass or other proof of travel and
• The goods, if requested by the officer (to prove you are taking them out of the country and to confirm they are the goods described on the tax invoice)

New aviation security measures, effective from 31 March 2007, will affect the amount of liquids, aerosols and gels (LAGs) that can be taken as hand luggage on flights into and out of Australia. Further information in regard to the new measures is available from the Department of Transport and Regional Services (DOTARS) LAGs website:

http://www.dotars.gov.au/transport/security/aviation/LAG/index.aspx

What should I do with the liquids, aerosols and gels (LAGs) that I want to claim a TRS refund on, but cannot take on board the aircraft as hand luggage due to aviation security measures?

LAGs that cannot be taken on board as hand luggage due to aviation security measures should be packed in your hold luggage. However, if those goods are oversized, for example a case of wine, they must be sighted prior to check-in at the Customs Client Services counter.

How long will the process take?

The process should only take a few minutes but claims at airports are only available up to 30 minutes before the scheduled departure time of your flight. You should therefore allow sufficient time to to complete check-in, security and outwards clearance formalities and also allow for queues at the TRS facility.

Claims at seaports should be made no earlier than 4 hours and no later than 1 hour prior to the scheduled departure time of the vessel.

Is there any other way I can purchase goods GST-free?

There are three other options for international travellers to shop tax-free in Australia.

They are the:

• Duty-free Shopping (contact Customs on 1300 363 263 or information@customs.gov.au)
• GST-free Shopping (contact the ATO on 13 28 66 or GSTmail@ato.gov.au)
• Supplies for Export (contact the ATO on 13 28 66 or GSTmail@ato.gov.au)

Can I claim a refund if I am leaving as a crew-member?

No. If you are leaving Australia in the course of your employment as a crew member of either an aircraft or ship, you are NOT eligible to claim under the TRS. However if you are travelling as a passenger you are eligible to make a claim providing that you meet all other TRS requirements.

Can I claim a refund if I am leaving as a passenger via military transport?

Yes, but if you are departing from a port other than where Customs already operates, TRS facilities must be requested at the same time Customs clearance is requested. Your military authority will need to give Customs at least 48 hours notice of your impending departure to make sure a relevant authority can process your TRS claim. If Customs is unable to attend these departures, local Customs management will advise Defence as soon as possible after a request is made.

For more information contact Customs on 1300 363 263 or information@customs.gov.au

Can I buy goods from any retailer?

You can buy goods from any retailer that has an ABN, is registered for the GST and can produce a valid tax invoice on request.

Is there a maximum amount I can claim?

No

Is the scheme open to Australians?

The scheme is open to all overseas visitors and Australian residents.

How much do I need to spend to claim a refund?

The refund will be paid on goods costing $300 (GST inclusive) or more, bought from the same store, no more than 30 days before you depart Australia. You may purchase several lower-priced items from the one store, either at the one time or over several occasions within the 30 day period, provided the total purchase amounts to $300 (GST inclusive) or more. You will have to ask the retailer to consolidate these lower-priced purchases onto a single tax invoice. Be sure the retailer will do this before buying the goods.

You may buy goods from several stores, provided each store's tax invoice totals at least $300 or more (GST inclusive) or more.

Is there a time limit on purchases under the TRS?

In order to claim a refund of GST, the goods must be exported as accompanied baggage no more than 30 days after the day of purchase.

Do I need to present the goods to the Customs officer at the TRS facility?

Yes. Customs may want to verify that the goods specified on the tax invoice are being exported and are those for which you are making your claim. You should wear the goods or carry them in your hand luggage (unless aviation security measures, effective from 31 March 2007, in regard to liquids, aerosols and gels prevent you from doing so) when you present at the TRS facility. Failure to produce your goods to Customs on request will result in your claim being refused.

Can I use the goods before I leave?

Non-consumable goods such as clothing, cameras and jewellery can be used. Consumable goods such as wine, perfume and chocolates must be unopened and cannot be wholly or partly used.

Can I claim a refund if my goods were on lay-by?

Yes, normal TRS eligibility requirements apply.

To be eligible for a refund, the final payment and collection date of the goods must be no more than 30 days before departure and must be able to be verified.

Can I claim a refund if I have traded goods in?

Yes. A trade-in of goods is regarded as a 'consideration' and is therefore eligible for a GST refund

Can I claim a refund if I am leaving Australia via a yacht/small craft?

Yes, if you are travelling as a passenger on the vessel. However, the goods must be available for sighting by Customs and cannot be consumed prior to departure eg, paint. TRS facilities must be requested at the same time as Customs clearance. Operating air and sea crew are not eligible for a refund.

A supply of ship's stores or spare parts, for use on a ship on a voyage that has a destination outside Australia, is GST-free.

Yachts/small craft also have access to the sealed bag duty free scheme (subject to local arrangements).

For more information contact the ATO on 13 28 66 or GSTmail@ato.gov.au

Can I claim a refund on a warranty?

A warranty is a service, not a good that can be exported from Australia. It is therefore ineligible for a refund under the TRS.

Can I only claim a refund to the credit card I made the purchase with?

No. Regardless of how you made your purchase you may choose to have the refund paid by any available method.

Can I make a claim after my departure from Australia?

No. The TRS Regulations state that you must make a claim at a TRS facility before departing Australia.

Does a retailer have to be registered under the TRS?

No. The only "criteria" to make a retail sale for which a traveller may claim a refund is that the retailer be registered for GST, have an ABN and be able to produce a valid tax invoice.

Can I still buy items duty and tax free?

Yes. Selected duty-free stores sell goods duty and tax free in a sealed bag. These goods cannot be used prior to your departure.

If you purchase goods from a retailer and they consign the goods overseas on your behalf, the retailer can sell the goods to you GST-free.

What is the difference between buying duty-free goods and the TRS?

Duty-free purchases can only be made from a selected number of duty-free stores and the range of goods are limited. Goods purchased are sold in a sealed bag and cannot be used prior to your departure.

Goods purchased for which a TRS refund can be claimed can be purchased from any retailer registered for GST and can be used (except consumables) prior to your departure. In addition, the range of goods is almost unlimited.