The main requirement is that they are exported 60 days from when;
Tourists can also be considered exporting goods out of Australia if they take goods out of Australia as accompanied luggage which includes;
Items purchased and held in this way may be eligible for a GST refund on the GST credits paid.
The Australian Customs Service (Customs) collects the GST on the goods imported in to Australia. The GST amount is 10% of the taxable value of the imported goods which includes;
As an importer, it is paid to Customs (along with any customs duty) before the goods are released. A GST deferral scheme is also available to importers who lodge their activity statements monthly and online.
GST is claimed when reported in the next activity statement. To claim the credit you must have documentation showing the goods have been imported, the GST has been paid or deferred and that the goods have been released by customs.
The same instances of GST Free apply to imported goods as would be applied to non-imported goods.
Other instances include: