All Diplomatic Missions, Consular Posts, Overseas Missions, their staff and International Organisations must pay goods and services tax (GST), luxury car tax (LCT), wine equalisation tax (WET) and fuel excise, where applicable, included in the price of all goods and services that they purchase in Australia. None of these bodies are exempt from paying indirect taxes included in the price of goods and services that they purchase from merchants and service providers in Australia.
The Indirect Tax Concession Scheme (ITCS) has been established to pay refunds of GST, LCT, WET and fuel excise, under certain circumstances, to diplomatic missions, consular posts, overseas missions, their privileged staff and international organisations.
If a refund on GST, LCT or custom duty is paid and the goods subsequently sold or disposed of in Australia or an external territory within two years (3 years in the case of motor vehicles), the claimant must repay to the Commonwealth a percentage of the refund as determined by the Tax Office or the Australian Customs Service.
All claims made under the ITCS are subject to a $200 minimum purchase limit, that is, in order to claim a refund, the GST shown on any single tax invoice must be $18.18 or more.
Alcohol (excluding wine) and tobacco products, that are freed of excise and purchased from a bonded warehouse or duty-free store, including the purchase of fuel, are not subject to the $200 minimum limit.
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