Australian external territory residents – claiming GST refunds under the tourist refund scheme
For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act.
You can claim a refund of GST under the tourist refund scheme (TRS) if you are a resident of the following Australian external territories:
- Norfolk Island
- Christmas island
- Cocos (Keeling) Islands.
You claim a refund of GST and, where applicable, wine equalisation tax (WET) under the TRS if you:
- purchase goods in Australia
- export the goods back to your home territory as unaccompanied baggage.
You cannot claim under the TRS if you are registered or required to be registered for GST at the time you purchase the goods.
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Terms we use
When we say:
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- sale, we mean the GST term 'supply'
- purchase, we mean the GST term 'acquisition'.
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Are you a resident of an Australian external territory?
You are a resident of an Australian external territory if all of the follow apply:
- You are an individual.
- You reside in an external territory.
- Your residence is an external territory or you have actually been in an external territory, continuously or intermittently, during more than half of the last 12 months.
What are the export rules?
Australian external territory residents can claim a refund of GST on a taxable supply of goods, or a refund of GST and WET on any wine purchases that have wine equalisation tax included in the price via the TRS for accompanied baggage.
You can purchase taxable goods while you are in Australia and claim a refund of GST, and where applicable WET, when you export those goods back to your home territory as unaccompanied baggage.
This means that if you purchase taxable goods in Australia and arrange for export of those goods from Australia to your home Territory within 60 days from when the goods were purchased, you can make a claim with the TRS office for a refund of GST, and WET if applicable, as you depart Australia.
To do so, you must present yourself at a TRS verification facility at an international airport or seaport (as you depart Australia) within 60 days of making a purchase of the goods, to claim and prove entitlement to a refund of any tax paid. When making the TRS claim, you must show evidence of export, or evidence that you have arranged that the goods will be exported from Australia to the external territory within 60 days of purchasing the goods.
If you are making a claim under the TRS for goods you are taking out as accompanied baggage, the current TRS rules apply. You must be able to present these goods to a Customs and Border Protection officer on request along with the tax invoice for the goods and any other documents that confirm that you are leaving Australia on an aircraft or ship.
Customs may refer a false or misleading Tourist Refund claim to the ATO. If this happens we may decide to review the claim and even if the traveller did not receive a refund they could be penalised.
If you bring goods back into Australia that you have made a claim for a GST refund under TRS and the value of those goods (combined with any other overseas purchases) exceeds AUD $900, they must be declared to Australian Customs and Border Protection Services and the GST refund will have to be repaid. GST is payable on the entire value of the items, not just the amount that is over the AUD $900 limit. Penalties may apply to undeclared taxable goods.
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What documents does the Australian external territory resident need for exporting goods as unaccompanied baggage?
You must present the following documents to the Customs and Border Protection officer at the TRS verification facility to claim a refund under the TRS:
- the tax invoice for the purchase of the goods
- documentary evidence that you are an individual who is a resident of an Australian external territory and you are not registered or required to be registered for GST
- either documentary evidence that
- the goods have been exported to an external territory (such as a bill of lading, customs export declaration and other shipping documents)
- arrangements have been made to export those goods to an external territory within 60 days after the day you purchased the goods.
If you can only show evidence that arrangements have been put in place for export of the goods to the external territory, you must provide the documentary evidence of actual export to the Chief Executive Officer of Customs and Border Protection within 90 days after the day the goods were purchased. Customs and Border Protection will then pay the refund of GST (and WET if applicable) once the export documents are received.
If you need more information about selling goods and services to residents of Australian external territories, you can phone us on:
Explains changes to the law for external territory residents claiming refunds of GST under the tourist refund scheme.
- 13 28 66 (inside Australia)
- +61 26 216 1111 (outside Australia).