Taxes
If you’re visiting Australia you may be able to reclaim some costs on items purchased there, under the tourist refund scheme for Australia (TRS). This guide to Australian GST refunds for tourists covers all you need to know.

| 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 |

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.
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.

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:
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.
TRS refunds do not apply to:
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.
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

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.
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).
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.
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.
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)
Present your documents and items to the officials – you’ll need:
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.
Keep your paperwork as proof of the claim for future reference.

The Australian TRS can mean you get a refund of amounts you have spent on taxes on items in Australia.
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.
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.
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.
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.
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.
Yes, you can use multiple invoices from businesses with the same ABN to meet the 300 AUD minimum if needed.
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.
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.
Refunds are paid to an eligible credit card or Australian bank account, usually within 60 days of lodging your claim.
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.
No – services aren’t eligible for TRS and so no refunds are available.
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.
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