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https://www.border.gov.au/Trav/Ente/Tour/Are-you-a-traveller
What purchases are eligible for a refund?
Purchases are eligible for refunds if:
they are purchased in the 60 days before you leave Australia
your purchases from any single business total $300 (GST inclusive) or more. For example, if you bought items from one business - even on separate invoices - that together total $300, these items may be eligible for a tax refund under TRS
you, the passenger, paid for the goods
you have an original tax invoice for the goods
you wear or carry the goods (unless they are liquids, gels or aerosols or oversized or bulky goods which the airline require to be checked in) as hand luggage aboard the aircraft or ship as you leave Australia, or check the goods in with your luggage after they have been verified by an officer at a Client Services counter.
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.
Check your tax invoice; some tax invoices indicate if GST or WET has been applied to each item. |
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11.13心情日记——装修小记之四味 (2008-11-13) 猫球球 
发表于 2015-12-15 10:05
