GST Registration

Do I need to register?

Should I register?

Can I back-date my registration?

Self Managed Super Funds

Claiming GST

What can I claim?

How Do I claim GST back?

What GST records do I keep?

Tourist Refund Scheme

Charging GST

What do I charge GST on?

What is GST Free?

What is Input taxed?

Advanced Topics

GST Attribution Rules

Rulings

Australia

The Buzz car insurance

 

 

Tourist Refund Scheme

The Tourist Refund Scheme (TRS) was established to allow tourists to claim back the GST on items they purchased in Australia for consumption overseas. In effect, these items are considered to be exports, and therefore are GST free.

What does the TRS apply to?

The Tourist Refund Scheme applies to all goods costing more than $300 that were purchased in Australia, and taken overseas within 30 days of purchase. It does not apply to services in Australia, such as Hunter Valley Winery Tours. That is because tours are not considered to be exports if they are performed in Australia.

How do I claim back the GST?

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

  • your goods (unless aviation security measures, effective from 31 March 2007, in regard to liquids, aerosols and gels prevent you from doing so) to prove you are taking them out of the country
  • the original tax invoice totalling $300 (GST inclusive) or more from the retailer (to provide information for Customs officers
  • your passport and boarding pass
  • Goods that cannot be taken on board as hand luggage due to liquid, aerosol and gel restrictions 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.

    • The person who purchases the goods must be the person who makes the claim for a refund of GST.

    All information provided on this website is of a general nature only and is not personal financial or investment advice. It does not take into account your particular objectives and circumstances. No person should act or prepare a tax return on the basis of this information without first obtaining personalised professional advice.