If you are a resident of an Australian External Territory you can purchase taxable goods in Australia and claim a refund of GST, and where applicable the WET, when the goods are exported to your home as either accompanied or unaccompanied baggage or as cargo. You need to present to the TRS facility at the airport or seaport to make your claim.
If your goods are exported as accompanied baggage, that is, on the aircraft with you, your claim is processed in the same manner as any other TRS claim.
Unaccompanied Baggage or Cargo
If you are exporting your goods as unaccompanied baggage or as cargo, in addition to presenting your passport and tax invoice(s) you must also present proof of your external territory residency, for example, your driver licence, or a current rates notice. You must also provide documentary evidence that:
- the goods have been exported to an external territory such as a bill of lading, a customs export declaration or other shipping documents, or
- arrangements have been made to export the goods to an external territory within 60 days of the date of purchase, for example, a consignment note, an invoice or a quote from a transport company.