Entitlements under the Indirect Tax Concession Scheme
Introduction
Under the ITCS there are different types of concession packages that the various countries and international organisations are entitled to. The concession package of each country has been negotiated and determined broadly on the basis of what Australian missions and staff receive in that country.
Indirect tax concession packages may be reviewed if there are changes in the tax concession arrangements accorded Australian missions and staff by host countries. You will need to discuss any requests to review entitlements with the Protocol Branch of the Department of Foreign Affairs and Trade.
The following table provides general information about the various indirect tax concession packages to which missions, posts and organisations may be entitled.
For all indirect tax concession packages, most 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.
Subscribe
