The Tourist Refund Scheme (TRS) is part of the Australian Government's tax system. The TRS allows Australians and overseas visitors to claim a refund, (subject to certain conditions), of the goods and services tax (GST) paid on goods bought in Australia and then taken out of Australia in checked luggage or carry-on bags.

When making a claim you need to take your goods, original tax invoice(s), passport and boarding pass to the TRS facility.

Operating air and sea crew are not eligible to claim a refund.

What can be claimed?

  • all goods purhcased on AUBAGO except Manuka Honey (GST free)
  • you purchased the goods in the 60 days before you leave Australia
  • total AUD 300 (GST inclusive) or more. For example, if you bought items on separate invoices that together total AUD 300, these items could be eligible for a tax refund under the TRS
  • you have an original tax invoice for the goods
  • you wear or carry the goods as hand luggage aboard the aircraft or ship as you leave Australia

Making a claim

All liquids over 100ml must be placed in checked luggage after TRS inspection.

You can make a claim for a tax refund by visiting the TRS facility in an international airport or at the cruise liner terminal at your final port of departure from Australia. The refund will be paid into an Australian bank account, to a credit card, or by cheque (in limited currencies), within 60 days of the claim being lodged.

The TRS application (app)

The mobile or web TRS app allows you to enter the information required to lodge a TRS claim. Currently the app is only available for passengers travelling on international flights departing Australia and international cruises.