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) and wine equalisation tax paid on goods bought in Australia and then taken out of Australia. As you leave the country, you must wear or carry the goods as hand luggage with you, unless the goods are oversized goods or liquids, aerosols and gels restricted to hold luggage for security reasons.
You can remove your goods from the packaging and use the goods before you leave. You do not need to bring the packaging to make your TRS claim, but we must be able to match the goods to the corresponding tax invoice.
Operating air and sea crew are not eligible to claim a refund.