*GST & Norfolk Island
As of 2 April 2007 Norfolk Island’s GST Act 2007
will come into force. Please Check out the “What’s New “ Link for more
information as it comes to hand
As of 1st July 2000, Australia introduced a
new tax system called Goods and Services Tax (GST). A
GST tax charge of 10% applies on the supply or importation of goods, services
or any other thing throughout mainland Australia, unless the supply or
importation is input taxed or GST-free.
The supplier who exports goods to Norfolk
Island generally can treat those sales as being GST - free. To qualify, the
supplier must export the goods from mainland Australia within 60 days of
receiving any payment or issuing an invoice for them (whichever is earlier).
The supplier is required to retain (in their
records) evidence that they have exported the goods (eg documentation from a
shipper or freight forwarder, showing the destination is Norfolk Island).
Generally, any person visiting
mainland Australia, will be required to pay the full GST amount on any
goods purchased there. Any person leaving Australia may apply for a GST
refund, under the Tourist Refund Scheme (TRS) providing the goods are
leaving mainland Australia with the passenger,and providing certain
requirements are met. A full list of these requirements can be obtained by
visiting the TRS WebPages located at
the Australian Customs Website.
Travellers who wish to claim a GST refund
need to present themselves to a TRS booth, located in the departure areas at
any one of the international terminals - Sydney, Brisbane, Melbourne, Perth,
Cairns, Adelaide, Darwin and Coolangatta - after they have passed through
passport control.
At the booth, they would need to produce:
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The Goods to which GST refund is being claimed (to prove that the goods in question are being taken out of the country); |
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A tax invoice from the retailer (to provide information for the Customs Officers); |
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Their passport; and |
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Their international boarding pass or other proof of travel. |
Please note that all
information supplied is based on information available at the time of
publishing this page, any and all of this information is subject to change. For
up to date information contact the TRS through the Australian Customs Service
(See Contacts and Links)
*(Information
source - TRS information brochure printed 5 July 2000 and Australian Taxation
Office.)
Customs House Taylors Road Norfolk Island 2899
Ph (Int+) 6723 22140 | Fax (Int+) 6723 23260 | E-mail customs@admin.gov.nf