Tourist Refund Scheme question/issue

[tenoch]

Hey all,

I purchased a camera body at JB a couple of weeks ago for $890. On the invoice I also purchased a bag (which I since returned as unsuitable) and an extended warranty. Total purchase value was $1069. When I paid, I specifically asked if the receipt being issued was suitable for the TRS; I was told yes.

Tonight I discover a fairly ambiguous bit of wording on the Customs website, along the lines of "invoices for purchases over $1000 must have additional information such as the name and address of the purchaser". My tax invoice does not have this and JB never asked for it. I think this wording can be interpreted two ways - is a "purchase" of over $1000 a single item on a receipt, or is a "purchase" the sum of all items on the receipt?

I only plan on claiming back GST on the $890 camera body - so less than $1000. However, as my 'total' invoice is over $1000, I am concerned my claim may be denied on this basis? In my eyes, if I am only claiming on an $890 purchase, unrelated items that happen to appear on the same receipt should not affect this.. but I don't want to go to the airport and discover the hard way that it does. I can go back to the JB store and complain/request a valid invoice for the purpose I requested; but this particular store is quite far out of the way for me and so I'd rather not if I can avoid it. The time and cost involved in getting there is almost not worth it for an $80 GST refund.

I've Googled this pretty extensively but haven't found a clear answer on this sort of situation.

Anyone been in this situation before?

Thanks

 

[thewinchester]

Having looked through everything, the address requirement for invoices over AUD1000 stems from what the tax law prescribes as a valid invoice for a transaction of this value or greater as defined within A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The ATO states that where information is missing from a tax invoice:

you may still be able to treat the document as a tax invoice if the missing information can be obtained from other documents given to you by the seller.

Now this is a little ambiguous to say the least, and I can't find what the ATO might define as "other documents" for the purpose of satisfying this requirement. However, we can infer from the wording within ATO publication NAT 12358-08.2011 that this deals more with details of the vendor missing from the invoice such as ABN or address information, which could be satisfied by the provision of a business card or a print out from a website containing that information.

So, where does this put us in respect of the original question? On paper, nowhere.

In theory, I'd doubt this would be much of a problem. As the invoice is from a reputable retailer, TRS normally stamp and track them so they can't be re-used to claim at a later date, and are matched to departing pax details, there shouldn't be a big issue.

However, it's always a good idea to check. You can call the Customs enquiry line on 1300 363 263 to ask them the question and find out the best course of action.

 

[Mal]

Pop back into JB and ask them to give you a receipt with the correct information. Better safe than sorry.

 

[simongr]

I would also look to claim the GST on the whole amount - not just the camera.

 

[tenoch]

I would also look to claim the GST on the whole amount - not just the camera.

There is nothing else to claim on. I returned the bag, and JB marked my invoice to denote this, and the extended warranty is a service and thus ineligible for the TRS.

Thanks for the assistance so far all. I will give Customs a call, but it is likely I will bite the bullet and go back to JB. I'll see if one of their closer stores is willing to reissue the invoice first though.

 

[kyle]

Last time when I made a claim, someone else in the queue had his claim rejected as the tax invoice didn't have his name and address for the $1000+ laptop.

 

[oz_mark]

There is nothing else to claim on. I returned the bag, and JB marked my invoice to denote this, and the extended warranty is a service and thus ineligible for the TRS.

Thanks for the assistance so far all. I will give Customs a call, but it is likely I will bite the bullet and go back to JB. I'll see if one of their closer stores is willing to reissue the invoice first though.

It's a bit of a surprise that JB don't know the requirements of a tax invoice. My experience at other retailers is that the POS system prompts them for such information. Anyway, is the adjusted amount (after returning the bag), above or below $1000?

 

[dfcatch]

You need the proper invoice - period. I've seen plenty rejected, they simply look at the total amount.

You "may" get away with it, if JB has already amended the total so that the total now reads the lower amount.

 

[jpk]

I can testify that they are very strict on this. I've also had issues with them saying I was not going to be out of the country long enough - the woman at the MEL desk was a total @#$%^ to deal with.

 

[straitman]

I would also look to claim the GST on the whole amount - not just the camera.

There is nothing else to claim on. I returned the bag, and JB marked my invoice to denote this, and the extended warranty is a service and thus ineligible for the TRS.

Thanks for the assistance so far all. I will give Customs a call, but it is likely I will bite the bullet and go back to JB. I'll see if one of their closer stores is willing to reissue the invoice first though.

As mentioned earlier I used the TRS recently for an iPad. The receipt also had the 3 years Apple Care amount and a $1 book on iPads for dummies.

I simply handed them the receipt and left to them as to what was or was not included and they included the lot.

Not relevant to the under or over $1000 part but interesting non the less.

 

[cosi]

+1 supporting the notion of having the correct paperwork.

As a retailer always recommending the TRS to its customers, the half a dozen complaints we have since received since July 2000, has been when the staff member serving the cusotmer has forgotten to include the customers address for purchases $1000+ and upon presenting the invoice at the TS booth the customer claim has been rejected.

Furthermore, customs will not allow the traveller to write their address on the invoice at the TRS booth.

You must return to JB to get a Tax Invoice which includes your address.

 

[tenoch]

Thanks for all the input everyone.

I gave a closer JB store a call and they agreed to re-issue the invoice correctly. I just hope that when I actually go to the store, they can/will.

If they re-print it, the address on the receipt won't match the original one (two different stores) so it would have to 'appear' as if it was a new purchase altogether. Otherwise maybe they will just have to handwrite it on company letterhead? I have heard that JB actually don't have the native capability to print the customers name/address on the tax invoice, though not sure if it is true.

 

[tenoch]

Got a handwritten invoice from JB today. The returned bag they left off, so the total is now $970 rather than $1069 - but my name and address appear on there anyway. No GST component of the purchase is stated either - all it says is "Total amount includes GST".

However, reading the ATO site here ato.gov.au/businesses/content.aspx?menuid=0&doc=/content/50913.htm&page=5&H5 says that this should be fine as long as it can be identified from another document issued by the supplier. So I will take my old receipt as well, and be armed with a print out of this ATO information if Customs don't play ball.

Fingers crossed no issues.

 

[cosi]

No GST component of the purchase is stated either - all it says is "Total amount includes GST".

No problem, that is acceptable to Customs.

To calculate the GST component, they take 1/11th of the purchase price, which means the GST refund is $88.18.

Fingers crossed no issues.

Paperwork sounds in order but the the invoice must have the words "Tax Invoice"

If you are bringing the goods back into the country don't forget to declare them.

 

[tenoch]

No problem, that is acceptable to Customs.

To calculate the GST component, they take 1/11th of the purchase price, which means the GST refund is $88.18.



Paperwork sounds in order but the the invoice must have the words "Tax Invoice"

If you are bringing the goods back into the country don't forget to declare them.

Yeah it says "Tax Invoice" It was handwritten onto an invoice pad; the sort of thing you would use decades ago before computers.

 

[medhead]

One example on the other documentation question. I got a MacBook from Myer that had to be ordered. So I got some order paperwork that included my name and address, handwritten by me when filling it all in. Then at pick up I was given a standard no address POS receipt, stapled to a copy of the order. This was acceptable and in fact the Myer order form states on the bottom that it is part of the tax invoice, when presented together.

If you are bringing the goods back into the country don't forget to declare them.

$970 - $88 is less than $900. So provided they have no other goods there is no need to declare.

 

[straitman]

One example on the other documentation question. I got a MacBook from Myer that had to be ordered. So I got some order paperwork that included my name and address, handwritten by me when filling it all in. Then at pick up I was given a standard no address POS receipt, stapled to a copy of the order. This was acceptable and in fact the Myer order form states on the bottom that it is part of the tax invoice, when presented together.



$970 - $88 is less than $900. So provided they have no other goods there is no need to declare.

Don't forget that by the time you are bringing it back into the country it has 'officially' depreciated so an amount considerably above $900 is not an issue.