How the Tourist Refund Scheme Works at Australian Airports
How it works
The Tourist Refund Scheme (TRS) lets you claim back the GST (and Wine Equalisation Tax on wine) you paid on goods purchased in Australia when you leave the country. It's available at international airports in Sydney, Melbourne, Brisbane, Perth, Adelaide, Darwin, Cairns, and the Gold Coast, as well as some cruise ship terminals.
The basic rules: you must spend at least $300 (inc-GST) at a single store (same ABN), the goods must be purchased within 60 days of your departure date, and you must carry the goods with you (either on your person or in carry-on luggage — for oversized items, there's a checked baggage process). You present the goods, your original tax invoices, passport, and boarding pass at the TRS counter after clearing immigration/customs. The refund is 1/11th of the purchase price (the GST component), or more if WET applies to wine purchases.
Both international visitors and Australian residents departing for overseas can use the TRS. Australian residents travelling for fewer than 60 days should be aware that if they bring the goods back, they may need to declare them to customs and repay the refund. The $300 minimum is per store (per ABN), not per invoice — multiple receipts from the same store can be combined. Refunds are processed to a credit/debit card (up to 60 days), Australian bank account, or cheque.
When to use this calculator
- You're an international visitor departing Australia and want to estimate the GST refund on your shopping
- You're an Australian resident heading overseas and want to know if purchases qualify for a refund under the 60-day rule
- You've purchased wine in Australia and want to calculate both the GST and WET refund components
- You want to check whether your receipts meet the $300 minimum threshold from a single store
- You're planning a shopping trip and want to maximise your TRS refund by consolidating purchases at the right stores
Key concepts
- $300 minimum spend (per store)
- You must spend at least $300 (including GST) at a single store with the same ABN. This can be across multiple visits and multiple invoices — you don't need to spend $300 in one transaction. A store with multiple locations under the same ABN counts as one store. Purchases from different stores cannot be combined to reach $300.
- 60-day purchase window
- Goods must be purchased no more than 60 days before your departure date. If you're flying out on 15 April, only purchases made on or after 14 February qualify. Purchases made 61+ days before departure are ineligible regardless of amount. Plan your shopping accordingly if you're on a long trip.
- GST refund calculation
- The GST refund is 1/11th of the purchase price (the GST component). On a $550 purchase, the refund is $50. On a $1,100 purchase, it's $100. If the goods included Wine Equalisation Tax, you also receive that back — which can significantly increase the refund on wine purchases.
- WET refund on wine
- Wine purchased in Australia includes both GST and WET (29% of the wholesale value). When claiming wine through TRS, you receive both taxes back. On a $30 bottle of wine, the GST component is about $2.73, and the WET component can be $3–4 depending on the wholesale value. Combined, the refund on wine is proportionally higher than on non-wine goods.
Worked example — Tourist claiming TRS on electronics and wine
Yuki is a Japanese tourist departing from Sydney. She made these purchases during her 3-week trip:
| Store | Item | Purchase date | Amount (inc-GST) | Within 60 days? |
|---|---|---|---|---|
| JB Hi-Fi (ABN same) | Camera | 12 days ago | $1,650.00 | Yes |
| JB Hi-Fi (ABN same) | Headphones | 8 days ago | $495.00 | Yes |
| Penfolds cellar door | 6 bottles shiraz | 15 days ago | $360.00 | Yes |
| Boutique clothing store | Jacket | 5 days ago | $250.00 | Yes |
Eligibility check:
| Store | Combined spend | Meets $300 minimum? |
|---|---|---|
| JB Hi-Fi | $2,145.00 | Yes |
| Penfolds | $360.00 | Yes |
| Clothing store | $250.00 | No — under $300 |
Refund calculation:
| Claim | Purchase total | GST refund (1/11th) | WET refund | Total refund |
|---|---|---|---|---|
| JB Hi-Fi (electronics) | $2,145.00 | $195.00 | — | $195.00 |
| Penfolds (wine) | $360.00 | $32.73 | ~$26.00 | ~$58.73 |
| Clothing store | $250.00 | Not eligible | — | $0.00 |
| Summary | |
|---|---|
| Total eligible purchases | $2,505.00 |
| Total TRS refund | ~$253.73 |
Yuki gets back roughly $253.73. The clothing store purchase doesn't qualify because it's under $300 from that ABN. The wine refund is proportionally higher because it includes both GST and WET. She presents the goods, invoices, passport, and boarding pass at the TRS counter after immigration.