Sales Tax & Refunds

Australia has a Goods and Services Tax (GST) of 10 per cent. Prices in Australia are shown as inclusive of GST.

International and domestic flights purchased overseas, by non-residents, are GST free. Continuous domestic legs of international journeys are also GST free.
 
GST is payable on tourism services such as accommodation, day tours, guides, ground transport (including coach, rail and cruise), translators and meals.

The tax applies to pre-booked and pre-paid goods and services in Australia, which are purchased before arrival in Australia, for example tours or accommodation. The prices quoted for your Australian holiday, by your travel agent, will already include the Goods and Services Tax (GST). The total amount is payable at the time of ticketing your holiday.

Tourist Refund Scheme
Departing travellers may be able to claim a refund for GST and WET (Wine Equalisation Tax) paid on goods purchased in Australia.

The refund is applicable to goods, totalling $A300 (GST inclusive) or more that are being taken out of Australia.

The goods must have been purchased no earlier than 30 days before leaving Australia.

You can purchase several lower-priced items from one store, either at the same time or on several occasions within the 30 day period. These goods will be covered by the one tax invoice.

Or you can buy goods from several stores, provided that each store's tax invoice totals at least $A300 (GST inclusive).

Tourist Refund Scheme (TRS) facilities are located at international airports and cruise-liner terminals.

To claim, travellers must show their passport, international boarding pass, retailer's tax invoice and the goods. Other conditions may apply.

Click here for more information on the Tourist Refund Scheme

Miscellaneous taxes
There is a range of government, airport, sea and local taxes applicable on air and sea travel. These will usually be included in your ticket.