GST · TRS Calculator

Tourist Refund Scheme (TRS) Calculator

Estimate your Tourist Refund Scheme (TRS) GST and wine tax refund before leaving Australia. Checks the $300 per-ABN minimum every trip planner misses.

GST + WET refund$300.00 per-ABN minimum60-day purchase window

01 —INPUTS

Purchases

Enter the GST-inclusive price paid at each shop. Use the exact same store name for two purchases from the same business — the $300 minimum is assessed per ABN, so purchases only combine when they share one supplier.

Amount paid, incl. GST ($)

Wine under 22% alcohol (adds a WET refund)

Amount paid, incl. GST ($)

Wine under 22% alcohol (adds a WET refund)

02 —RESULTS

Total TRS refund$0.00

03 —BREAKDOWN

GST refund (1/11 of qualifying spend)$0.00

WET refund (wine, half retail price method)$0.00

Some suppliers don't qualify yet

2 suppliers are under the $300 per-ABN minimum, so nothing from them is refundable — see the per-supplier breakdown below.

Per-supplier breakdown (this is the moat — TRS is assessed per ABN, not per trip)

Supplier	Spent	Qualifies?	Refund
David Jones	$180.00	No — add $120.00	$0.00
JB Hi-Fi	$150.00	No — add $150.00	$0.00
Total estimated refund			$0.00

Estimate only. GST refund uses the standard 1/11 rule; the WET refund for wine uses the ATO's half retail price method (14.5% of the GST- and WET-inclusive price). ABF assesses your actual claim against your tax invoices at the TRS Facility — this does not replace that assessment.

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How the refund is calculated

GST and WET, extracted from the price you paid

TRS doesn't add a refund on top of your purchase — it returns the tax component that was already embedded in the retail price you paid:

→ GST refund: Every eligible purchase — GST is 1/11 of the GST-inclusive price, the same 1/11 rule used on any Australian tax invoice.

→ WET refund (wine only): Wine under 22% alcohol also carries a Wine Equalisation Tax component. Since a tourist buys at retail, not wholesale, this calculator uses the ATO's own "half retail price method": 50% of the WET- and GST-inclusive retail price is treated as the notional wholesale value, then WET applies at 29% of that — which works out to 14.5% of the retail price you paid.

Both components only pay out once the $300.00 per-ABN minimum below is met — a purchase under the minimum has a GST and WET component too, it's just not refundable through TRS.

Eligibility

Who can claim, and what a valid claim needs

Any departing international traveller can claim TRS — including Australian residents — provided every one of these conditions is met:

→ Minimum spend: At least $300.00, GST-inclusive, in total from a supplier with ONE Australian Business Number (ABN) registered to collect GST. Purchases on different days from that same ABN can be added together.

→ Purchase window: Bought within 60 days of leaving Australia. The 60 days start the day after purchase.

→ Bought in Australia: Foreign-made goods only qualify if the Australian retailer imported them itself before selling them to you — goods you bought overseas and brought into Australia are never eligible.

→ Valid tax invoice: An original paper (or printed electronic) tax invoice in English showing the retailer's name, address and ABN, a description matching the goods, the purchase date, and the GST amount. Invoices of $1,000.00 or more must also show your name exactly as on your passport — no other buyer's name is accepted at any value.

→ Accompanied baggage: You must be prepared to show the goods as carry-on if asked. Oversized or restricted items can go in checked baggage, but only after ABF Client Services has sighted them first (see below).

→ Claim in person, on departure day: Show your passport, boarding pass, the goods and original invoices at the TRS Facility: at least 30 minutes before scheduled departure at an airport, or 1-4 hours before a seaport sailing (at your final Australian port of departure).

Refunds are paid by card (Amex, Diners, JCB, Mastercard, UnionPay, Visa) or directly into an Australian bank account, usually within 60 days of lodging the claim.

Restrictions

What you can't claim through TRS

ABF lists a long set of exclusions. The ones that catch travellers out most often:

A cash refund — you can't ship goods separately, claim online, claim before your day of departure, or claim after you've left the country.
Goods bought for a business, or by air or sea crew.
Alcohol other than wine under 22% alcohol, and any tobacco or tobacco products.
Dangerous goods prohibited on an aircraft or ship, including liquids, gas cylinders and fireworks (unless sighted and checked in — see the next section).
Goods wholly or partly consumed in Australia — food, drinks, perfume already used, health supplements already taken.
Permanently attached cosmetic enhancements (hair implants/extensions, dental work and implants, breast implants).
Gift cards and vouchers themselves (though goods bought with a gift card or voucher are still eligible).
Unaccompanied, freighted or posted goods, and anything bought on a contract plan (e.g. a mobile phone) that isn't yet paid in full.
GST-free goods (most basic food, medical aids, prescription lenses, and similar) and services — accommodation, taxis, tours, car rental, shipping, warranties, training courses and the like.

Oversized & restricted goods

Checking in oversized items, liquids, gels and aerosols

If your goods are too large for carry-on, or are powders, liquids, aerosols, gels or other dangerous goods that can't fly in the cabin, don't check them in before your claim is sighted. Present the packed items at an ABF Client Services counter — a different desk from the TRS Facility, usually near arrivals or check-in — before you check in. An officer inspects the goods against your invoice, then you check the items in as normal and carry the stamped invoices airside to lodge the TRS claim itself at the TRS Facility.

Ask your airline in advance what it allows in carry-on, since airline and aviation-security rules on liquids and oversized cabin items still apply on top of the TRS process.

Worked examples

Why the per-ABN minimum trips travellers up

(a) Two suppliers, neither one qualifies

A traveller spends $180.00 at David Jones and $150.00 at JB Hi-Fi — $330.00 in total. It's tempting to assume that clears the $300.00 minimum. It doesn't:

Supplier	Spent	Meets minimum?	Refund
David Jones	$180.00	No — short $120.00	$0.00
JB Hi-Fi	$150.00	No — short $150.00	$0.00

Trip total $330.00, but each ABN is assessed separately — total refund: $0.00.

(b) One supplier, two visits, plus wine — done correctly

The same traveller instead buys a $220.00 mixed dozen of wine (under 22% alcohol) from Cellar Door Wines, then returns a few days later for a $130.00 gift box from the same ABN. Because both purchases share one supplier and both fall inside the 60-day window, they combine:

Line	Amount	GST refund	WET refund
Visit 1 — mixed dozen	$220.00	$20.00	$31.90
Visit 2 — gift box	$130.00	$11.82	$0.00

Combined spend $350.00 clears the $300.00 minimum. Total refund: $63.72 (GST $31.82 + WET $31.90).

Bringing goods back

What happens if the goods come back into Australia

A TRS refund isn't unconditional — if you (or anyone else) bring goods back into Australia after claiming a GST refund on them, you must declare them at Question 3 on your Incoming Passenger Card. The declared value is combined with any other overseas or duty-free purchases and tested against the general-goods passenger concession:

→ Travellers 18 and over: $900.00 worth of general goods duty-free.

→ Travellers under 18: $450.00 worth of general goods duty-free (same limit applies to crew).

Families travelling together on the same flight can pool their individual concessions. If the declared value exceeds the applicable concession, GST and/or duty may become payable again — undoing some or all of the TRS refund — unless another concession applies (for example, personal clothing other than furs is treated separately). Not declaring goods you should have declared can attract penalties.

FAQ

What is the Tourist Refund Scheme (TRS)?

TRS is the Australian Government scheme that lets international travellers claim back the Goods and Services Tax (GST), and Wine Equalisation Tax (WET) on eligible wine, paid on goods bought in Australia and taken out of the country. It's administered by the Australian Border Force (ABF) at international airports and seaports.

How much can I get back through TRS?

The GST refund is the standard 1/11 of the GST-inclusive price. For wine under 22% alcohol, there's also a WET refund, estimated here at 14.5% of the retail price using the ATO's half retail price method. Combined, that's roughly 23-24% back on eligible wine, and about 9.1% back on everything else.

Is the $300 minimum spend per purchase, per shop, or per trip?

Neither per purchase nor per trip — it's per ABN (Australian Business Number). You must spend at least $300.00, GST-inclusive, in total with ONE supplier registered under one ABN. Two shops that each sell you $180 don't qualify even though your trip total is $360 — that's the single most common reason a TRS claim gets rejected.

Can I combine purchases from different shops to reach $300?

No, not unless they're the same business with the same ABN. Different stores under the same retail brand can sometimes have different ABNs per location, so check each invoice's ABN rather than assuming a chain always counts as one supplier.

Can I combine multiple visits to the same shop?

Yes. ABF explicitly allows this: "you can make several purchases over different days, as long as you acquire the goods within 60 days of leaving Australia." Keep every invoice from that ABN and add them together — that's exactly what the per-supplier breakdown above does.

How long before I fly do I need to have bought the goods?

Within 60 days of your departure date. The clock starts the day after you buy the item, so a purchase made exactly 60 days before departure still counts.

Can I claim TRS online or before the day I leave?

No. You can't get a cash refund, claim online, claim before your day of departure, or claim after you've left Australia. You must claim in person, on the day of departure, showing your passport, boarding pass, the goods and the original tax invoices.

How close to my flight can I lodge a TRS claim?

At least 30 minutes before your scheduled departure at an airport, or 1 to 4 hours before a seaport departure. ABF recommends arriving at the TRS Facility around 90 minutes before your flight, since queues can run long during busy periods.

Can I claim TRS on alcohol or tobacco?

Tobacco and tobacco products can never be claimed. For alcohol, only wine under 22% alcohol by volume is eligible — spirits, beer, and higher-alcohol wine or fortified wine are excluded.

Do I need to keep the original tax invoice?

Yes. ABF will not accept photographs, photocopies, reprinted or duplicate invoices — only the original, in English, showing the retailer's name, address and ABN, a description of the goods, the purchase date, and the GST amount (or a statement that GST is included). Invoices of $1,000.00 or more must also show your name exactly as it appears on your passport.

What if I bring the goods back into Australia?

You must declare them on your Incoming Passenger Card. If their value, combined with any other overseas or duty-free purchases, exceeds the passenger concession — $900.00 for travellers 18 and over, $450.00 under 18 — you may need to pay GST and/or duty again. Failing to declare can attract penalties.

What about oversized items, liquids, gels or aerosols I need to check in?

Take them to an ABF Client Services counter (before check-in, not the TRS Facility) so an officer can sight the goods, then check them in and carry your stamped invoices airside to the TRS Facility to lodge the claim.

Tax Accuracy & Sources

Reviewed: 21 August 2026 · Tax year: N/A — administrative scheme, not FY-indexed

Estimates a Tourist Refund Scheme GST and WET refund from purchases you enter. It checks the $300 per-ABN minimum spend and the 1/11 GST / half retail price WET maths, but does not verify invoice validity, the 60-day purchase window against a real departure date, carry-on/accompanied-baggage status, or any other condition ABF assesses in person at the TRS Facility.