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http://www.customs.gov.au/site/page4646.asp
About the Tourist Refund Scheme (TRS)
The TRS enables you to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) that you pay on goods you buy in Australia.
To claim a refund you must:
* Spend $300 (GST inclusive) 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 the aircraft or ship and present them along with your original tax invoice, passport and international boarding pass to a Customs Officer at a TRS facility
* Claims at airports are available up to 30 minutes prior to the scheduled departure of your flight.
* 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.
The refund only applies to goods you take with you as hand luggage or wear (unless aviation security measures, effective from 31 March 2007, in regard to liquids, aerosols and gels prevent you from doing so) 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 wine, chocolate or 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 operating air and sea crew.
The GST refund is calculated by dividing the total amount of the purchase by 11. The WET refund is 14.5 percent of the price paid for wine. For example, if you buy goods for a GST-inclusive price of $660 you will receive a refund of $60. If the $660 is made up of a camera ($460) and wine ($200), you will receive a total refund of $89 (total GST refund of $60 plus $29 WET refund on the wine).
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).
While TRS claims can still be made for liquids, aerosols and gels, those goods that cannot be taken on board as hand luggage due to the new aviation security measures should be packed in the traveller's 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.
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 the Australian Business Number (ABN) of the retailer, the purchase price including the GST paid, a description of the goods, the name of the retailer and the date the purchase was made.
Tax invoices for purchases of $1000 or more must contain additional information, such as the name and address of the purchaser.
More information on tax invoices is available by contacting the Australian Taxation Office.
Goods/purchases that do not attract refunds under the TRS
The following goods are excluded from the TRS:
* alcohol such as beer and spirits (you can buy wine and wine products under the TRS) and tobacco products (these goods can be purchased from duty-free shops)
* GST-free goods-no refund can be claimed if no GST was paid
* consumables wholly or partially consumed in Australia
* goods which are prohibited on aircraft or ships for safety reasons. These include items such as gas cylinders, fireworks and aerosol sprays (all airlines provide information to passengers on prohibited items)
* goods which fail to meet airline cabin-size or ship hand luggage restrictions
* unaccompanied goods (including freighted or posted goods)
* services such as accommodation, tours and car rental and labour charges
* goods purchased over the Internet and imported into Australia
* gift cards/vouchers (although goods purchased with gift cards/vouchers are eligible for a refund subject to all TRS requirements being met)
Please note: You will not receive a refund unless Customs is able to verify that you are taking the goods with you. The goods must be taken on board the aircraft or ship on which you are travelling. You therefore need to include the goods in your hand luggage or wear them onto the aircraft or ship, unless aviation security measures, effective from 31 March 2007, in regard to liquids, aerosols and gels prevent you from doing so.