Australia Tourist Tax Refund: How to Claim GST at the Airport

Tourists may claim GST back through Australia’s Tourist Refund Scheme (TRS) on eligible goods they buy and take overseas. Purchases must total at least AUD 300, including GST, from the same supplier ABN and be made within 60 days before departure. For goods fully subject to 10% GST, the refund is one-eleventh of the GST-inclusive price—approximately 9.09%, rather than 10% of the amount paid.

The scheme is administered by the Australian Border Force (ABF). It covers qualifying goods, not holiday services or an income-tax refund. Eligibility is conditional; submitting a claim does not guarantee payment.

Who can claim under the Tourist Refund Scheme?

Both overseas visitors and Australian residents leaving Australia may qualify. The travelling claimant must have purchased and paid for the goods. You cannot lodge a claim for someone else. Operating air and sea crew and purchases for a business are excluded.

You can combine purchases made on different days if each invoice carries the same Australian Business Number (ABN) and the goods meet the purchase-window rules. A shared store name does not establish that branches use the same ABN.

For example, a jacket costing AUD 180 and shoes costing AUD 150 can meet the threshold if bought from the same supplier ABN. Two purchases of AUD 200 from different ABNs do not qualify by combining them.

International traveler preparing shopping receipts for an Australia Tourist Refund Scheme GST claim

Minimum spend and GST refund calculation

The AUD 300 threshold refers to eligible purchases per supplier ABN, not the amount you receive back. For purchases wholly subject to standard GST:

Estimated GST refund = GST-inclusive eligible price ÷ 11

Eligible purchase total	Estimated GST component
AUD 300	AUD 27.27
AUD 330	AUD 30.00
AUD 550	AUD 50.00
AUD 880	AUD 80.00
AUD 1,100	AUD 100.00
AUD 2,200	AUD 200.00

These are arithmetic illustrations, not refund guarantees. Check the tax shown on each invoice. Do not apply this formula to GST-free items, mixed-tax purchases without separating their components, or the Wine Equalisation Tax (WET).

Worked example: estimate your tourist tax refund

A camera costing AUD 880, a jacket costing AUD 220 and shoes costing AUD 330 total AUD 1,430. If all are eligible and bought under the same ABN, the estimated GST refund is AUD 130.

If the jacket has a different supplier ABN and there are no other qualifying purchases under that ABN, exclude its AUD 220. Assuming the camera and shoes meet the remaining conditions, their AUD 1,210 total gives an estimated refund of AUD 110. Group invoices by ABN before calculating.

Which purchases qualify?

Examples include eligible clothing, footwear, bags, jewellery and electronics. An item being Australian-made does not establish eligibility; the tax paid, purchase conditions and export requirements matter. Non-consumable goods can generally be used before departure but must remain available for inspection.

Services such as hotels, taxis, tours and car hire are excluded. Other exclusions include GST-free items, tobacco, consumables partly or wholly used in Australia, and goods sent overseas separately under the ordinary traveller rules. Gift cards themselves do not qualify, although goods bought with them may qualify. Phones on unpaid contract plans are excluded. Wine requires separate checks; the ABF excludes alcohol other than wine below 22% alcohol content. Do not estimate WET with the GST formula.

Check the full conditions on the official ABF TRS page, particularly for unusual goods or export arrangements.

GST refund calculation showing how tourists can recover approximately 9.09 percent of eligible purchases

How to claim a tourist GST refund at the airport

1. Check and organise your tax invoices

Keep valid original tax invoices in English. Include the supplier’s identity, address and ABN, purchase date, identifiable goods and prices, and GST details. An invoice of AUD 1,000 or more must show your name as it appears in your passport. An invoice naming a different buyer is not acceptable, regardless of value. Print electronic invoices before travelling and keep copies for your records.

2. Prepare your details with My TRS Claim

The official My TRS Claim tool lets you prepare travel, purchase and payment details and generate a QR code. This is preparation, not an online claim. Bring your QR codes, invoices and goods to the departure facility. A QR code does not replace the required evidence.

3. Have restricted or oversized goods inspected before bag drop

Keep ordinary goods accessible as cabin baggage. If oversized goods or restricted liquids must travel in checked baggage, arrange ABF verification before checking them in. Keep the endorsed invoices for the claim. Ask your airline and departure airport about arrangements, especially if baggage will be checked through from a domestic flight.

4. Lodge at your international departure point

After outward border processing, attend the TRS facility with your passport, international boarding pass, invoices and goods, plus your QR code if prepared. Verification before bag drop does not itself complete the refund claim.

If you travel Melbourne–Sydney–overseas, Sydney is generally the claim point. Plan access to the goods before the international connection. If the facility is unstaffed, ask an ABF officer for instructions. An authorised drop-box process may be available; follow the local instructions and do not leave only a QR code.

5. Confirm payment details and keep the claim receipt

Refund options listed by official guidance include an eligible credit or charge card, an Australian bank account, or cheque. Cash is unavailable. Confirm the available method when lodging and check every payment detail. Embassy guidance gives a processing period of up to 60 days; this is not an instant airport payout or a guaranteed arrival date for funds.

International passenger presenting passport and shopping invoices at an Australian airport tourist refund counter

How early should you reach the TRS facility?

Aim to reach the facility at least 90 minutes before your scheduled flight departure, with extra time for queues. The 30-minute cutoff is not an airport arrival recommendation. Allow separate time for check-in, security, outward border formalities and any pre-check-in goods inspection.

Claims cannot be lodged online or after leaving Australia. Missing the airport deadline does not create a later claim route. See your airport’s current instructions before travelling.

Which airports have TRS facilities?

The ABF lists Adelaide (ADL), Brisbane (BNE), Cairns (CNS), Canberra (CBR), Darwin (DRW), Gold Coast (OOL), Hobart (HBA), Melbourne (MEL), Perth (PER) and Sydney (SYD). Use the facility associated with your international departure; a domestic terminal is not the place to lodge the claim.

For terminal planning, see our Sydney Airport guide and Melbourne Airport guide. Check the airport operator’s current information for precise counter arrangements. TRS also operates at relevant seaports, but this guide focuses on air departures.

Bringing refunded goods back to Australia

You must declare returning goods for which you or someone else claimed a TRS refund. Their value is considered with other relevant overseas and duty-free purchases. General goods concessions are AUD 900 for adults and AUD 450 for travellers under 18, subject to applicable conditions and other concessions.

If you exceed the allowance, do not assume tax applies only to the excess: duty or GST can apply to the goods in the affected category. Declare the goods and let ABF assess the treatment; certain personal clothing may have a separate concession.

Frequently asked questions

Can tourists receive 10% of their shopping spend back?

For goods fully subject to 10% GST, the GST component is one-eleventh of the tax-inclusive price, approximately 9.09%. AUD 1,100 includes AUD 100 GST.

Can several receipts meet the AUD 300 threshold?

Yes, if they have the same supplier ABN, fall within the purchase window and otherwise qualify. Receipts from different ABNs cannot be combined to reach that supplier’s threshold.

Can I claim hotel costs or lodge after returning home?

No. Accommodation is a service excluded from TRS. Lodge an eligible goods claim before leaving Australia; the preparation app is not a post-departure claim service.

Prepare your departure and check entry requirements separately

Keep invoices, group purchases by ABN and plan goods inspection before your flight. For visa-support enquiries, contact Australian Immigration Services (auimmigration.org) to ask what assistance is available for your circumstances. It is an independent service, not an Australian Government website, and does not administer TRS.