The way TRS works

The refund will be paid on goods totalling $300 (GST inclusive) or more, bought from the same store, no more than 30 days before you leave Australia.

You may purchase several lower-priced items from the one store, either at the one time or over several occasions within the 30-day period, provided the total purchase amounts to $300 (GST inclusive) or more. You will have to ask the retailer to consolidate these lower-priced purchases onto a single tax invoice. Be sure the retailer will do this before buying the goods.

You may buy goods from several stores, provided each store's tax invoice totals at least $300 (GST inclusive).

You can collect your refund through one of the following methods:

• cheque
• credit to an Australian bank account
• payment to a credit card

Customs will aim to post cheque refunds within 15 business days. Bank and credit card refunds will be issued by Customs within 5 business days, however, payment will be subject to processing by your bank or card issuer.

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.

How you make a claim

You will need to present the following at the Customs TRS facility when you depart Australia:

• your goods (unless aviation security measures, effective from 31 March 2007, in regard to liquids, aerosols and gels prevent you from doing so) to prove you are taking them out of the country
• the original tax invoice totalling $300 (GST inclusive) or more from the retailer (to provide information for Customs officers)
• your passport
• your international boarding pass or other proof of travel

Goods that cannot be taken on board as hand luggage due to liquid, aerosol and gel restrictions should be packed in your 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.

You should note that it is a legal requirement that the person who purchases the goods must be the person who makes the claim for a refund of GST.

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.