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  • Tourist refund scheme

    We are issuing letters to business retailers participating in the scheme, and in some cases travellers, making excessive tourist refund scheme (TRS) claims.

    If you have clients travelling overseas and they wish to make a claim under the TRS, remind them that they must meet all of the scheme requirements. If they are not eligible to make a claim they may need to pay back the GST refund, and could be subject to penalties.

    Remind your business clients of the GST reporting requirements when they participate as retailers under the TRS that:

    • they must include sales made to employers, employees, directors and associates in total sales, and report the GST in their activity statements
    • tax invoices for sales greater than $1,000 must identify the purchaser of the goods, including either the purchaser name, address or their Australian business number.

    See also:

    Last modified: 23 Apr 2019QC 58608