Background

Australia's GST is a tax on consumption in Australia. Generally, things that are not for consumption in Australia, such as exports, are GST-free.

Customs has no role in relation to the GST status of export supplies. The Australian Taxation Office (ATO) is responsible for decisions about the GST status of all supplies, including supplies of goods for export.

The exports role of the ATO

The Australian Taxation Office administers the GST implications of the supply of goods. This administration extends to supplies of goods for export.

The role of Customs

Customs is responsible for GST on taxable importations but has no direct role in the administration of GST on exports.

GST-fee exports by consumers

Intending travellers who intend to export goods can either:

• purchase the goods from a retailer under the sealed-bag scheme; or
• purchase tax-paid goods and subsequently claim a refund under the Tourist Refund Scheme (conditions apply - see below).

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Drawbacks

Drawback of GST is not available.

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