Talking of tax I had a very intersting chat with customs and excise today. Trying to make a little sense of the whole Tourist Refund Scheme (TRS). Facts are fairly simple in the end but with a few twists.
You can claim any amount with no upper limit on the way out of the country. As long as
the total of the goods are $300 or more from one shop (can be multiple items). Have been purchased wihtin 30 days of travel. You must have a valid tax invoice and if the amount is higher than a thousand dollars it should ideally have your name and address on it. You must be carrying the goods with you as hand luggage. You will get 10% GST on most items with some things attracting more tax (wine, tobacco).
Here's the catch. On the way back in to the country you have to decalre any goods you have purchased anywhere overseas or duty free in Australia with a TOTAL value of more than $900 (per person) - this being the peronal importation tax free limit.
Now this limit is only for "goods" which you have either purchased or been given to you as gifts but excludes everyhting that has its own limits, alcohol for instances. So on the way in to the country you can have $900 worth of goods pus your limit of tobacco and booze. Now for your ordinary holiday maker the Customs Service are not too concerned about you going over this limit by a bit.
There are a few exceptions that do not fall within this $900 limit. The main one being
"st personal items such as new clothing, footwear, and articles for personal hygiene and grooming (but not fur or perfume concentrates)."
So . upon leaving Australia Mrs Charlz and I will have a couple of wedding rings, a videa camera and a wedding dress. All purchased in the previous thirty days and all claimable. THe great news is that the wedding dress falls within the above exception, so even though it is way more than $900 we can claim it and don't have to declare it on the way back in.
The question is, what about the other stuff? Do I risk it.. the rings and the camera are a fair chunk of cash and the GST would be quite a few hundred dollars but if stopped on the way back in then apparently (so customs bloke tells me) you can be charged double the GST as a penalty. He also tells me the customs 'agents' (he actually called them this) are trained to look out for tax dodgers like me who have recently been married overseas (will I have a new thumbprint on my forehead?). I tried to corner him on whether there is any collusion between the outgoing TRS people and the incoming Customs, in other words would the TRS people tell customs if they proccessed a large payent and the person had a return ticket. He would not tell me but I think it is likely they do not communicate.
Anyway, the good news for all peole getting maried overseas Is as long as you are carrying your wedding dress with you and you have paid for it within the last thirty days you can claim the GST... remember the receipt.
I am really undecided about the rings and camera though... anyone done anything similar?