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On 1 July 2000, Australia came into line with many other nations with the introduction of a tax reform package aimed at making the country even more competitive. As a part of the tax reform program, a number of taxes were removed and a goods and services tax (GST) of 10 per cent imposed. There are several inbound visitor specific initiatives in the tax reform package: - International flights and domestic flights purchased overseas by non-residents are GST free. Continuous domestic legs of international journeys are also GST free.
- Under the Tourist Refund Scheme (TRS), tourists can claim a refund at the departure gate for GST and WET (wine equalisation tax) paid on goods purchased in Australia that they take with them.
|Jennifer Mathes, Ph.D.|