Table of contents
Tourist Refund Scheme Australia (TRS) at a glance
| Rule / requirement | What it means (plain English) | What you need at the airport |
|---|---|---|
| Minimum spend | Spend at least AUD 300 (incl. GST) with one business / same ABN | Tax invoice(s) showing the ABN + totals |
| Time limit | Goods must be bought within 60 days of departure | Check invoice date(s) |
| Invoices | Original tax invoice required (not photos/duplicates); invoices must be in English | Paper originals; print e-invoices – must include item description |
| Identity on invoice | If invoice is AUD 1,000+, it must include your name only as per passport | Passport and matching invoice name |
| Goods must be exported | You must take goods out of Australia and be ready to show them | Goods in carry-on, worn, or pre-sighted if checked |
| Where/when to claim | Claim in person at the TRS facility on departure day | Boarding pass and enough time – 90 minutes for a flight |
💡Helpful to know:
- The TRS minimum spend of $300 is per ABN – check the ABN if you’re making several purchases from different branches of a chain, as they can have different ABNs by store.
- The TRS app Australia (My TRS Claim) does not lodge your claim; it only creates a QR code to speed up processing at the airport.
- Some items can be used before leaving, but ABF still must be able to match them to the invoice. Consumable items like perfume or makeup can not be used before departure.
- If goods must be checked (oversized / liquids etc.), you usually need ABF to sight them before check-in, then claim airside.
- Refunds aren’t cash: ABF typically pays to a credit card or Australian bank account which may take 60 days to arrive.
Who can use TRS (and who can’t)?

TRS is for international travellers and also Australian residents departing Australia, who don’t intend to return with the items in question. You can’t claim under TRS if you are operating air or sea crew, and if you claim and then bring the items back to Australia, GST may be due on arrival.
You can only claim for your own personal purchases. You can’t claim for someone else and you can’t claim for items bought for business use. In most cases you must be travelling with the items as baggage – not shipping them separately.
Finally, you’ll need to claim a GST refund at an Australian airport or sea port. While you may see TRS described as a tax-free shopping Australia it’s a refund scheme, rather than being “tax-free” at point of sale. Submit your claim on the day of departure – you cannot claim after you leave Australia or at a domestic airport.
What you can claim (and what you can’t)
The Australian Border Force has a helpful guide on what you can claim GST refunds on – and what you can not claim. The rules are strict and ultimately the decision about whether or not to pay a refund lies with the border officer you meet at the airport.

Eligible purchases
You can claim a refund on most goods with GST/WET included in the price if you meet TRS rules. However, there are a few important rules to consider:
- You must buy at least 300 AUD of eligible goods from one retailer (based on ABN)
- You must have a tax invoice, which should show your passport name if you’re spending over 1,000 AUD
- You must buy the items no more than 60 days before you leave Australia, and you claim on your departure day
Bear in mind that while you can claim TRS on checked baggage to carry liquids and oversized items which aren’t allowed in your carry-on, they’ll need to be seen by ABF officers before they’re checked. There are a few more important rules which may catch you out which we cover later.
Ineligible items
TRS refunds do not apply to:
- Services such as accommodation, tours, taxis, or car hire
- Tobacco and tobacco products
- Beer or spirits – the only alcohol included in the scheme is wine under 22% ABV which you paid WET on
- Goods wholly or partly consumed in Australia like food, drink or perfume
- Dangerous goods that can’t be taken on your aircraft or ship
- GST-free goods
- Contract plans which have not been paid in full such as phone contracts
- Gift cards or vouchers – although goods purchased with vouchers may still qualify if all of the other rules are met
The ABF offers more guidance on the items which are allowed – and what restrictions apply – in their guide to TRS refunds. If you’re unsure about whether or not an item is eligible for a refund, get in touch with the authorities directly to check.
TRS rules that trip travellers up
Here are a few things you need to do, to claim TRS successfully:
✅Meet the TRS $300 minimum: You must spend 300 AUD or more (incl. GST) from one business – however, you can use multiple invoices from the same ABN to meet the 300 AUD minimum if needed
✅Check the ABN: Some chains have different ABNs for different branches, so watch out if using multiple purchases to meet the spend minimum
✅Buy within 60 days of departure: The 60 day period is counted from the day after your purchase. You must then complete your claim on your departure date only.
✅Keep original tax invoices: Tax invoices must be in English and in hard copy – you can print electronic invoices if necessary. Invoices must include a description of the goods and clearly show GST (or state GST included in the sale price)
✅Get your name on the invoice: Invoices for 1,000+ AUD must show the traveller’s name only, and must match your passport
✅Keep your goods with you: Pack items in your carry-on or wear them – if you can’t carry them in your checked baggage due to restrictions or size, items must be pre-sighted by officials before checking
✅Leave enough time: At the airport queues can exceed 90 minutes – ABF also recommends completing your claim 1 – 4 hours before sailing if you’re on a cruise
Step-by-step: how to claim TRS at the airport (2026)

Step 1 — Check eligibility before you shop
Before buying, ask if the retailer provides a tax invoice with ABN. If you expect a single invoice to be AUD 1,000+, ask for the invoice to include your passport name.
Step 2 — Keep invoices and plan how you’ll carry goods
Keep your original paper invoices, or if you received e-invoices, print them.Plan if goods will be carry-on or must be checked due to their size or security rules (liquids for example).
Step 3 — Use the TRS app/web to prefill (optional but recommended)
Use My TRS Claim (web) or mobile TRS app to store your travel and invoice details. You can then generate and save or print your QR code(s). This stepdoes not submit the claim. You still need to complete the process at the airport.
Step 4 — If goods must be checked: get them sighted first
Take restricted and oversized items to ABF Client Services before check-in. Once ABF officials have seen your items, check them in, and proceed airside with your invoices and boarding pass.
Step 5 — Go through check-in, immigration, and security
Follow the instructions based on your airport or cruise terminal. You’ll need to go through immigration and then find the appropriate TRS – guidance is available from airport authorities (for example Sydney Airport TRS or Melbourne Airport TRS)
Step 6 — Lodge your claim at the TRS facility
Present your documents and items to the officials – you’ll need:
- Passport
- International boarding pass
- Goods
- Original invoices
- QR code (if using app)
Step 7 — Choose how you’ll be refunded
Get your refund to an accepted credit card or an Australian bank account.Your refund is likely to be paid within 60 days after lodging your claim.
Step 8 — Keep your stamped invoices/receipt
Keep your paperwork as proof of the claim for future reference.
Practical tips to avoid missing out
- Arrive early and aim to be at TRS around 90 minutes before departure
- Keep items accessible – ideally in checked baggage or pre-sighted if you need to check them
- Make sure invoice descriptions are specific enough for ABF to match to the items you’re claiming for
- Bring the original paper invoice – screenshots or photos are not accepted
- If travelling with multiple flights, claim at your final point of departure from Australia. For cruises claim at your last port of departure in Australia.
Is the Tourist Refund Scheme worth it?

The Australian TRS can mean you get a refund of amounts you have spent on taxes on items in Australia.
- GST in Australia is usually 10%
- WET where it applies is 29%
However, it’s important to note that the actual refund amount can varydepending on what tax was included and which items you’re able to make a claim for.
The Australian Tourist Refund Scheme can be most worthwhile for travelers buying higher-value goods, as the refund amount will be correspondingly higher. This can help to offset the additional time and administration needed to get your refund processed.
To decide if the TRS is worth it for your specific purchase, consider the amount spent versus the absolute refund you’re likely to get, compared to the additional airport time needed. You’ll also need to think about whether your goods can be carried easily enough in cabin baggage, and how you can receive your refund if you don’t have an Australian bank account.
Spend conveniently with Wise
Travelling to Australia? Wise can help you spend and manage money in AUD with transparent exchange rates. You can also keep travel spending organised across currencies.
FAQ
What is the Tourist Refund Scheme (TRS) in Australia?
The Tourist Refund Scheme (TRS) in Australia allows you to reclaim GST – Goods and Services Tax – (and sometimes WET – Wine Equalisation Tax) on eligible goods bought in Australia and taken out of the country.
How do I claim GST back in Australia as a tourist?
You can claim GST back under TRS rules on the day of our departure, using your original invoices. Apply at the airport or cruise terminal – strict qualifying rules apply.
What is the minimum spend for TRS in Australia?
You must spend 300 AUD or more (incl. GST) from one business, decided by ABN – however, as some chains have different ABNs for different branches, you’ll need to check ABN details if using multiple purchases to meet the spend minimum.
Can I claim TRS on multiple receipts?
Yes, you can use multiple invoices from businesses with the same ABN to meet the 300 AUD minimum if needed.
Do I need the original receipt for TRS?
You must have the original invoices for items you’re claiming on. Screenshots or photos are not accepted, but you can print e-invoices if that’s what you received from the retailer.
Can I claim TRS if the goods are in checked baggage?
You can claim TRS on checked items which can’t be carried in the cabin because they’re restricted or oversized, but the items must be sighted by border officials before check-in.
How long does a TRS refund take?
Refunds are paid to an eligible credit card or Australian bank account, usually within 60 days of lodging your claim.
Can Australians use TRS when travelling overseas?
Australians can use TRS unless they’re operating air or sea crew. Bear in mind that if you get a refund on items and then bring them back into Australia, you may need to pay GST on arrival.
Can I claim TRS for hotels, tours, or car hire?
No – services aren’t eligible for TRS and so no refunds are available.
What happens if I bring the goods back to Australia?
If you bring items back to Australia after having received a GST refund you must declare them on arrival and you may need to repay GST depending on the value of the items.
Useful resources
- Australian Border Force – Tourist Refund Scheme (TRS) overview
- Australian Border Force – how to claim
- Australian Border Force – about TRS apps
- Australian Border Force – what to do with checked and oversize items
- My TRS Claim – Submit claim details and generate your QR
- Australian Taxation Office – overview of GST/WET scope and exclusions
- Sydney Airport TRS – details to find the TRS location
- Melbourne Airport TRS – details to find the TRS location



