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http://www.customs.gov.au/site/page4263.asp
Purchases are not eligible for refunds if they are:
beer, spirits or tobacco products
goods that did not have GST/WET paid on them (e.g. medicines, some foods)
services (e.g., accommodation, vehicle hire, food, tours warranties, etc.)
gift cards or vouchers
items that have already been used (in part or in full) in Australia (e.g. food, perfume etc). It’s ok to use cameras, iPhones, clothing, etc.
do not accompany you on your flight or ship out of Australia.
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