Formerly known as "Duty Free", the Tourist Refund Scheme (TRS) enables you to claim a refund of the Goods and Services Tax (GST) that you pay on some 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The duty on cameras has been replaced by the GST (10%).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 60 days of travelling.
You must show the Tax Invoice(s) at customs before you depart overseas.
You must take the goods through customs with you.
Minimum $300 (incl GST) on the combined total of your tax invoices.
You can open and use the goods within the 60 days prior to departure.
For full details you can view the following link here