Military personnel, who depart Australia as passengers on military transport are able to claim a TRS refund of the GST and Wine Equalisation Tax (WET) paid on purchases made in Australia, subject to certain conditions.
To claim a refund, passengers must:
- Spend AU$300 (GST inclusive) or more in the one store and obtain a single tax invoice
- Purchase the goods no more than 30 days before departing Australia
- Wear or carry the goods on board the aircraft or ship as hand baggage.
You can purchase several lower priced items from the one store, either at the one time or over several occasions within the 30-day period, provided the total purchase amounts to AU$300 (GST inclusive) or more. You will have to ask the retailer to consolidate these lower priced purchases onto a single tax invoice. Be sure the retailer will do this before buying the goods. You can also buy goods from several stores, provided each store's tax invoice totals AU$300 (GST inclusive) or more. You should note that the person making the claim must be the person who purchased the goods.
On the day of your departure, you must present the following items to Immigration and Border Protection:
- Your passport and/or military ID along with proof of travel (e.g. boarding pass or military orders)
- Original tax invoice or invoices, each totalling AU$300 (GST inclusive) or more
- The goods
You cannot claim a refund on:
- Beer, spirits and tobacco products
- GST-free goods
- Consumed or partly consumed goods
- Dangerous or hazardous goods
- Unaccompanied goods (including freighted or posted goods)
- Goods purchased over the Internet and imported into Australia
- Services such as accommodation, labour, car rental
Please ensure that, if TRS claims are to be made, prior notification is given to Immigration and Border Protection.
Operating air or sea crew are not eligible to participate in the TRS.