Visitors can claim back the GST — and the wine equalisation tax (WET) on wine — on goods they buy in Australia and take with them when they leave. It is run by the Australian Border Force at the airport on your day of departure.
The conditions
- You spent AUD 300 or more (including GST) with one business — one ABN. That can be several invoices from the same business
- You bought the goods within 60 days before you leave Australia
- You have the original tax invoices. Invoices of AUD 1,000 or more must show your name
- You carry the goods with you when you leave — they cannot be posted or freighted
Claiming at the airport
Show your passport, boarding pass, the goods and the original invoices at the TRS facility on the day you depart, at least 30 minutes before your scheduled departure. The ABF advises getting there 90 minutes before departure, because queues can be that long at busy times.
- You cannot claim online, before your day of departure, or at a domestic airport
- There is no cash refund — refunds go to a credit card (Amex, Diners, JCB, Mastercard, UnionPay or Visa) or an Australian bank account, usually within 60 days
- The official TRS app stores your details and invoices as a QR code to speed up the queue; it does not replace the in-person claim
What you cannot claim
- Services — accommodation, tours, taxis, car rental
- Goods wholly or partly consumed in Australia, including food, drink, perfume and supplements
- Alcohol other than wine below 22% alcohol, and tobacco
- Gift cards and vouchers, and goods you post or freight home
Source: Australian Border Force — Tourist Refund Scheme
Source: Australian Border Force — Making the claim
Common questions
Can I combine receipts from different shops to reach AUD 300?
No. The AUD 300 must be spent with one business (the same ABN), although it can be spread over several invoices from that business.
Can I claim the refund in cash?
No. Refunds are paid to a credit card or an Australian bank account.
How late can I claim?
At least 30 minutes before your scheduled departure. The ABF recommends arriving at the TRS facility 90 minutes before departure.
More on the eVisitor
Money, cards and tipping
Prices include 10% GST, card surcharges are banned from 1 October 2026, and tipping is optional. Cash of AUD 10,000+ must be declared.
Liquids in hand luggage
On international flights from Australia, liquids, aerosols and gels must be in 100 mL containers in one clear bag. Inorganic powders are limited too.
Customs allowances
Adults may bring A$900 of general goods, 2.25 litres of alcohol and 25 grams of tobacco duty free. Above that, you must declare.
Healthcare
Visitors from 11 countries, including Italy, the Netherlands and the UK, get some public care. Germany, France, Spain, Korea, China and Taiwan are not covered.
Bringing medicines
Up to 3 months' supply for your own use, in original packaging, with a prescription or doctor's letter — and declared. Some medicines are banned.
Smoking, vaping, alcohol
Vapes are sold only in pharmacies; travellers may bring 2 for their own treatment. The drinking age is 18, and smoking is banned in enclosed public places.