The TRS enables you to claim a refund, subject to certain conditions, of the goods and services tax (GST) that you pay on goods you buy in Australia.
DUTY FREE Essentials:
- The duty on cameras has been replaced by the GST (10%)
- GST can be claimed back if purchased within 30 days of travelling
- Must show tax invoice at customs
- Must take goods with you through customs
- Minimum purchase $300 (incl GST) on the one tax invoice
- You can open and use the goods within the 30 days prior to departure
For full details you can download a copy of the TRS brochure at...
http://www.customs.gov.au/webdata/resources/files/travellers___english1.pdf
