Tourist Refund Scheme
Before the introduction of the GST, goods could be purchased from suppliers offering duty free pricing upon presentation of a current passport and airline tickets. The goods would then remain sealed until the passenger had passed through the customs area at an airport.
Following the introduction of the GST, a receipt for goods with a combined total over A$300 is eligible for a refund of any GST paid upon exiting the country with refunds claimed at a TRS (Tourist Refund Scheme) counter at the airport. The advantage of this arrangement is that goods purchased up to a month prior to departure may be freely used within Australia prior departure as long as they are carried in hand luggage and presented when making a refund claim, or shown to customs officials before being checked in as baggage. This obviously does not extend to consumable goods such as food and beverages, or any services such as plane tickets or hotel room charges.
Read more about this topic: Goods And Services Tax (Australia)
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—Henry David Thoreau (1817–1862)