As part of this new taxation system, the Australian Government introduced the Tourist Refund Scheme (TRS). The scheme is administered by the Australian Customs Department and took effect on 1 July 2000.The TRS enables travellers departing Australia to claim a refund of the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) paid on goods bought in Australia.
The refund applies to goods over the value of A$300, when items are purchased in the same shop within 30 days of your departure from Australia. Should an item be too large to take onto the aircraft as hand luggage, you will need to visit the TRS clearing office at the international airport with the item and receipt. The receipt will be stamped 'TRS sighted' and at that point you can check the large item in with your luggage. Once you have cleared Customs you can collect your refund from the TRS desk by showing your receipt or items purchased. It does not apply to services or goods consumed or partly consumed in Australia.