About the Tourist Refund Scheme (TRS) - Duty Free 

The TRS enables you to claim a refund (subject to certain conditions) of the Goods and Services Tax (GST) that you pay on products purchased in Australia.

The Essentials You Need to Know:

 - The duty on cameras has been replaced by the GST (10%).
 - The GST can be claimed back if the item is purchased within 30 days of travelling.
 - You must show the Tax Invoice at customs before you depart overseas.  
 - You must take the goods through customs with you. 
 - 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