I think I said it was a rort because it was so
easily abused - that is, it occurred as a matter of course. There are elements of the income tax system that can be rorted as well - for instance, claiming an auto deduction for of work clothing where it isn't work specific etc. But unless the government closes the loopholes tightly, then arguably they are there to be exploited. That said, I also believed at first that there was a signed declaration at the point of claiming - there isn't apparently.
And again, there have been boasts on AFF from people saying how they got a TRS for some or several expensive items, and they brought them back all as 'used' so didn't declare them above $900 allowed, so had a minor windfall at the tax-payer's expense.
Never-the-less, if its a 'Tourist Refund Scheme' then one would think it was intended for tourists to Australia. I'm a
long way from being holier-than-thou, believe me,
but this one has always struck me as an anomaly which I don't use.