We'll be heading back to our home country next week.

We'll be heading back to our home country next week. i'd like to ask if we need to carry the boxes of the items we bought to claim GST? or would it be fine if we just bring the invoice and the item (without box) since we're already using them after buying them.

Hope someone can answer this. as we're already packing our boxes which we'll be shipping and won't be bringing to the airport anymore.

If you are shipping the items you won't be able to claim. You need to be carrying them out of the country.

hi baste

from experience you need to show the goods at the TRS -  http://www.customs.gov.au/site/page4461.asp which is post baggage checkin and past immigration so most likely you would have already checked in these items.

I do believe there is a a Customs and Boarder Protection Counter at each airport where bulky or oversized items can be inspected prior to checking in.

In Melbourne the counter is located in the arrivals hall at the QF end of the building.

I could be wrong though! :-)

I assume you are talking about the tourist refund scheme. In which case i have had no problem claiming just the item with no boxes. 

As mentioned earlier you need to be carrying the items with you (and you don't need the box) as the TRS desk is post C & I checks.  No experience with bulky items so not sure there.

Also note the Invoice must be greater than $300

Technicality, but the $300 threshold is per retailer rather than being per invoice. So you could submit 100x $3 invoices (all at the same retailer) or submit 1x $300 invoice for the same end result (though it would take them a LONG time to sort through and verify that number of invoices). 

Only other thing I would mention off that point is that the queues can sometimes be a bit long. The people behind the desk have to go through each invoice, verify it against the items then process it. It can take a while, so make sure that you allow plenty of time (ie at least 30 minutes to queue up during busy periods). 

Do it online. You can submit the entire set of invoices online through the official portal. You will be issued a QR barcode at the end of the process. When you front up to the airport, you only need to scan the code, and show the item(s) and invoice(s). Online submissions are processed in a different queue so the wait shouldn't be as long.

The item itself (with tax invoice) is sufficient, you don't need to bring along the packaging such as boxes.

OP, just to say, to claim back the GST, you must be a business, with an ABN, and not the end of the line, most consumers are "end of the line" so can't claim back the GST.  Businesses on the 2nd last before the end consumer can claim back their GST paid.

But, in your case, you can claim under the TRS as mentioned by the others only, not claim back the GST.

Not quite sure what you're talking about.

GST is a transaction between the purchaser and the government. The business is simply the facilitator to that transaction. They have no claim to any monies involved in that purchaser-government transaction (it's not their money). 

Business can only 'claim' (though that's the wrong word to use) back the GST when they are the purchaser. In that transaction, they are at the 'end of the line' consumer. 

The TRS refunds the GST that temporary visitors have paid, but aren't actually required to pay because they do not live here. The only reason it's offered to all passengers is because it replaced a duty-based system that didn't discrimate between passenger types. 

The TRS is a GST based scheme. You get back the GST you've paid on items. 

What exactly do you think the TRS scheme refunds?

It all depends on how long you have hade the item ,where you are going ,the value of the items and whether or not they are GST exempt on departure ,only an accountant or the ATO can answere,I recomend you go on the ATO web and check it out.

The TRS scheme is very simple. There is no need to visit an accountant or go to to ATO.  Another kind person has provided a link to the section on  customs page which fairly clearly outlines the requirements in order to obtain a refund. You're not helping the OP by providing advice if you don't understand the subject matter. 

Ah, yes, silly me.