Show download pdf controls
  • GST-free sales to travellers departing Australia

    Duty-free shops are able to sell GST-free goods to travellers leaving Australia. At airports, there are outbound duty-free shops on both sides of the Australian Border Force (ABF) border clearance area.

    Generally, GST-free goods sold to outbound travellers must be placed in a sealed bag. You can also use the sealed bag method to sell wine without wine equalisation tax (WET).

    GST-free goods sold or delivered to travellers after they have passed through the ABF border clearance area don't need to be placed in a sealed bag.

    Travellers departing Australia can also get a GST or WET refund under the tourist refund scheme (TRS) for some taxable goods they purchase in Australia.

    Find out about:

      Last modified: 13 Sep 2017QC 16664