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Making GST free sales to travellers departing Australia

About this guide

This guide explains how you can sell goods to travellers about to depart Australia GST-free. It has been prepared to help retailers, but travellers may also find it useful.

A traveller is anyone who intends leaving Australia temporarily or permanently on an international flight or voyage. They can be an Australian resident or a non- resident.

Last Modified: Monday, 20 May 2013

Table of contents

About this guide

GST-free sales using the sealed bag method

Sales or deliveries to travellers beyond the Customs and Border Protection barrier

Penalties

Duty-free shops

Tourist refund scheme

Exports

Prohibited items and restrictions

Table 1 - Sealed bag rules

Table 2 - Customs and Border Protection barrier rules

More information

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