You can claim a refund if:
- you purchased the goods in the 60 days before you leave Australia
- your purchases are from a single business with the same Australian business number (ABN) and total AUD 300 (GST inclusive) or more. For example, if you bought items from one business, even on separate invoices, that together total AUD 300, these items could be eligible for a tax refund under the TRS
- you, as the travelling passenger, paid for the goods
- you have an original tax invoice for the goods, and you have a physical copy of this invoice with you at time of claiming. If you do not have an eligible tax invoice you cannot make a claim. If you are unable to present a valid tax invoice for or present some or all of your goods to an officer on request, or cannot provide evidence that an ABF officer has sighted your goods, some or all of your claim could be rejected.