Participation in the Tourist Refund Scheme (TRS)
If you have an Australian Business Number (ABN), are registered for the GST and can produce a valid tax invoice, you are eligible to participate in the scheme. No registration to the TRS is required.
A TRS sale is the same as a normal sale. However, your customers will need an original tax invoice.
To be eligible to claim under the TRS, invoices must total $300 (GST inclusive) or more from a single ABN, and may be made up of multiple purchases on multiple days provided each purchase is made within 60 days of the customer's departure from Australia.
If passengers 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 facilitate the passenger’s TRS claim and reduce their time queuing, consolidation of tax invoices by retailers is appreciated.
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 AUD 1000 or more must contain the identity of the purchaser.
More information on tax invoices is available by contacting the Australian Taxation Office.
