Here's my own research about getting GST refund on Australian set. My friend will process it for me when she's coming back late December. All information is extracted from here:
http://forums.whirlpool.net.au/archive/2050306Google Asia Pacific, despite operating in Singapore (and have their warehouses in HK), is registered to ABN. Registration to ABN means they are charging you GST under Australian laws. For that, as a tourist, you have the right to claim GST under the TRS scheme.
Link courtesy to QuickFire:
http://abr.business.gov.au/SearchByAbn.aspx?abn=54341015381Despite the clear clause of "good purchased over the internet and imported into Australia", it does not seem to apply for Australian Google Play devices because you are still charged the Australian GST, which you have the right to claim refund of. The clause is to prevent claim from purchases made without GST being charged, say buying something off ebay from US.
Here's what you need to do (and what I will ask my friend to do):
1. Request a tax invoice from Google. My friend got it by getting in touch by Google with this link (https://support.google.com/googleplay/contact/us_tax_exempt) (doesn't matter if information seems applicable to US). Some guy should reply you and tell you bull shit about eligibility of tax refund. What we need to do here is to
get tax invoice, not requesting refund directly from Google. Send in the email in the form like:
QUOTE
I am writing to request for a Tax Invoice for my purchase since GST is being charged. Order number is: <insert your information here>
According to Australian Taxation Office and Goods and Services Act 1999. Only if registering for GST is necessary if your business has a GST turnover of $75 000 or more ($150 000 or more for non profit organisations. Therefore, not everyone have to register GST/ABN in Australia.
Secondly, according Income Tax Act 1977 stated,
If you make a taxable sale, by law you must provide a tax invoice to your customer if:
a) they ask for one;
b) the sale was for more than $82.50, including GST.
Usually you should get the tax invoice in email in 24 hours based on my friend and the whirlpool discussion.
Your tax invoice should look something like this:
https://www.dropbox.com/s/7u7hepag758u34d/n5-tax-invoice.png2. Print the tax invoice out, preferably on a colour printer. On the whirlpool thread, there are people who got rejected the refund on the basis that the self-printed tax invoice is not an "original copy" of tax invoice. So, when you print it out, and got challenged if it's mailed directly from Google, answer "Yes!". I doubt the TRS staff will have ways to prove otherwise it's not from Google directly. (If you request a hardcopy, Google probably also prints out using the same file anyway, isn't it?)
3. Bring the phone with you. You need to show the good to the TRS staff. It needs not be sealed in box as far as I am concerned. You probably have some paperwork to fill, but you should be good to get the refund.
Proof: In the whirlpool thread, a post on 15 Nov 2013 by user Jayau has successfully claimed the refund. Receipt:
https://db.tt/LVOlYVoVAll these are from the whirlpool thread and credits to all of the forumers there. You can read them yourself and you are likely to find the same info as me. I can't say mine is the definitive guide until my friend tried it out. Maybe someone can test it out first. So far as I see, it should be fine.
This post has been edited by tanjinjack: Dec 1 2013, 03:53 PM