Tourist Refund Scheme: A Guide to Claiming TRS and Eligible Products in Australia

News: In Australia, the Tourist Refund Scheme (TRS) is overseen by the Department of Home Affairs and the Australian Border Force. This initiative enables departing tourists to seek a refund on the Goods and Services Tax (GST) or Wine Equalization Tax (WET) for eligible products acquired from a Goods and Services Tax (GST) registered merchant with an Australian Business Number (ABN).

Eligibility

To qualify for a refund through the Tourist Refund Scheme (TRS), you need to make a purchase of $300 or more, inclusive of Goods and Services Tax (GST), from a business holding an Australian Business Number (ABN). The TRS facility is situated at T2 Departures, the primary tax and duty-free shop after customs. The Australian Border Force (ABF) manages the TRS, which is accessible to all foreign tourists and Australian citizens, excluding operational flight crew.

Claiming a Refund

The Tourist Refund Scheme (TRS), available to both international travelers and Australians, facilitates a refund on the Goods and Services Tax (GST) and Wine Equalization Tax (WET) for specific goods purchased in Australia upon departure by aircraft or ship.

To claim a refund through the TRS, follow these steps:

1. Make a single business purchase of $300 or more (inclusive of GST) from a store or a chain of businesses sharing an Australian Business Number (ABN).
2. Obtain the merchandise no later than sixty days before departing Australia.
3. Carry or wear the items as hand baggage to the airport (excluding liquids, gels, aerosols, and large or bulky items that require checking in).
4. Present the items, along with your tax invoice, passport, and international boarding pass, at the TRS office located at the airport.
5. Be the individual who personally paid for the items.
6. Possess the original tax invoice for the products.

To allow ample time for claim submission, it is advisable to clear immigration at least ninety minutes before your departure.

Online and Mobile Applications

For a more expedited process, the Department of Home Affairs in the Australian government has introduced online and mobile applications for the Tourist Refund Scheme. Through the TRS App, you can input details about your trip, information regarding the products for which you seek a refund, and your preferred method of receiving the tax return. The app generates a QR code, which you’ll need to present to an officer at the TRS facility when departing Australia.

Conditions of the TRS

Let’s delve into the conditions of the Tourist Refund Scheme:

1. Refunds are applicable if you acquired the items within 60 days before departing Australia.

2. Your transactions, totaling AUD300 or more (including GST), must be conducted with a single company sharing the same Australian Business Number (ABN). Even if the goods were on multiple invoices but obtained from the same company, you may still qualify for a tax refund under the TRS.

3. As the passenger on the trip, you must have personally made the payment for the items.

4. At the time of claiming the refund, you must possess a physical copy of the original tax invoice for the products. Without an acceptable tax invoice, you cannot submit a claim.

5. Some or all of your claims may be rejected if you fail to provide a valid tax invoice, decline to present your products to an officer when requested, or are unable to demonstrate that an ABF officer has signed off on your items.

Returning to Australia with Previously Claimed Items

If you have previously claimed a TRS refund for any items and are bringing them back to Australia, it is mandatory to declare them. This can be accomplished by listing the products in question in section 3 of your arriving passenger card. However, if there is no applicable exception, such as personal clothes (excluding furs), you may be required to pay Goods and Services Tax (GST) on the items you are bringing back to Australia. This is applicable when the total value of the imported items, in addition to any other items not eligible for a concession, exceeds the passenger concession allocation.

VAT Refunds in Europe

Shopping with your passport in Europe can be advantageous for Australians, especially when departing the EU to return home or travel outside the EU, as you may be eligible for a Value Added Tax (VAT) refund. When making a purchase, inquire with the business about VAT-free pricing. Although you will need to pay the full price in-store, you can subsequently claim the refund. The minimum expenditure threshold varies by country, with France at €100.01, Italy at €154.95, and Germany at €25. VAT refund rates also differ by country but generally range from 11-15%.

Non-Refundable Items and Services

Certain items and services are ineligible for a refund under the Tourist Refund Scheme. These include alcohol (beer, brandy, fortified wines, and spirits) and tobacco (which can be purchased duty-free). Additionally, other non-refundable items encompass GST-free items without GST, Australian-consumed goods like food, items restricted by aircraft and ship safety regulations (such as gas cylinders, pyrotechnics, and aerosol sprays), unaccompanied goods (cargo, international mail), tours, accommodations, car rentals, labor, online purchases brought into Australia, and gift cards/vouchers (although TRS conditions must be adhered to if purchasing anything with them).

To sum up, the Tourist Refund Scheme in Australia presents an opportunity for eligible tourists and Australian citizens to seek a refund on the Goods and Services Tax (GST) and Wine Equalization Tax (WET) for specific products acquired from ABN-registered GST merchants. By adhering to the required steps and meeting the stipulated conditions, tourists can optimize their tax refund upon departure from the country. If you plan to shop in Australia and meet the criteria, make sure to leverage the Tourist Refund Scheme and enjoy savings on your purchases.

FAQs

Q: Who qualifies for a refund through the Tourist Refund Scheme?

A: The Tourist Refund Scheme is accessible to all foreign tourists and Australian citizens, with the exception of operational flight crew.

Q: Is it possible to request a refund for purchases made more than 60 days ago?

A: No, eligibility for a refund requires that the purchase be made within 60 days before departing Australia.

Q: Are there any items exempt from a refund under the Tourist Refund Scheme?

A: Yes, items such as alcohol, tobacco, GST-free items without GST, Australian-consumed goods like food, restricted items, unaccompanied goods, tours, accommodations, car rentals, labor, online purchases brought into Australia, and gift cards/vouchers do not qualify for a refund under the TRS.