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- The duty on cameras has been replaced by the GST (10%).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 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