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How the ITCS works

The factors that affect your indirect tax concession scheme (ITCS) refund.

Last updated 3 June 2020

Your refund will depend on the entitlement package applied to the:

  • country
  • organisation
  • economic or cultural office you represent.

We will pay refunds for Goods and services tax (GST), Wine equalisation tax (WET) and Luxury car tax (LCT) included in the price of eligible goods and services listed in your entitlement package and described below in What you can claim.

Generally, you must claim at least $18.18 GST on a single tax invoice (this means that your tax invoice must be for at least $200 including GST).

We will pay refunds of excise included in the price of your eligible purchases of alcohol, tobacco and fuel goods. You can claim GST on a tax invoice for less than $200 including GST for these goods.

If you receive a refund of GST and LCT and subsequently sell or dispose of the goods in Australia or an external territory within two years (three years in the case of motor vehicles), you must repay a percentage of the refund. To do this you will need to contact the Protocol branch of Department of Foreign Affairs and Trade (DFAT).

Limits apply to purchases by diplomatic missions, consular posts and their eligible staff, and certain international organisations, of alcohol (excluding wine) and tobacco products and the number of vehicles and conditions of their sale. These limits are detailed in the DFAT website. Refer to Protocol GuidelinesExternal Link for detailed information.

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