GST Refund

Latest from ATO

Published: 4/06/2020

Goods

You may be able to claim a refund of GST included in the purchase or lease price of goods.

ATO defines ‘goods’ as any form of personal property or merchandise that you can move, carry from place to place, or consume.

On this page:

Wine

You can claim Goods and services tax (GST) and Wine equalisation tax (WET) included in what you paid for wine only if:

  • your entitlement package entitles you to a refund on goods
  • the minimum purchase price is $200 (so the GST is $18.18 or more).

To support your claim for GST you need to provide the original tax invoice from the supplier to show the amount of GST you paid.

Alcohol (other than wine) and tobacco products

If your entitlement package entitles you to a refund on goods, you may be able to claim a refund of GST included in the price you paid for alcohol (other than wine) and tobacco products. You can submit a claim for GST on purchases that are less than $200 for these items.

Items you can’t claim

The following are not personal moveable property and you can’t claim a refund for the GST for:

  • holiday, entertainment or accommodation
    • holiday travel
    • holiday hotel accommodation
    • concert tickets
    • theme parks
  • items permanently attached to land or buildings
  • items used or provided as a part in a repair service
  • items used in building and construction services or property maintenance, including      
    • fencing
    • landscaping
    • security doors
    • locks
    • irrigation equipment
    • shower doors
    • light fittings
    • swimming pool equipment
    • air conditioners.

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