Participation in the Tourist Refund Scheme (TRS)
You do not need to register to participate in the TRS.
You can participate in the TRS scheme if you:
- have an ABN
- are registered to collect GST
- can produce a valid tax invoice.
A TRS sale is the same as a normal sale, but your customers will need an original tax invoice.
To be eligible to claim under the TRS, invoices must total AUD300 (GST inclusive) or more from a single ABN. Customers can make multiple purchases over several days, provided each purchase is made within 60 days of the customer's departure from Australia.
If customers buy lower-priced goods from your store on different days within the 60-day period, they might ask you to consolidate their invoices. To help progress a customer’s TRS claim and reduce their waiting time, we would appreciate your help consolidating their tax invoices.
The tax invoice is necessary for travellers as evidence of the date and price of the purchase. It should also contain your ABN, a description of the goods supplied and the GST amount.
Tax invoices for purchases of AUD1000 or more must include the identity of the purchaser.
More information on tax invoices is available by contacting the Australian Taxation Office.
You can download a
TRS App flyer for your customers.
You can order TRS brochures and TRS App flyer using
TRS Order Form
