Fine Australian Craft Gallery

and Gift Shop

Perth City Centre

Western Australia

Telephone: +61 8 9324 1333

Uniquely Australian Products

Goods & Services Tax

INTRODUCTION

The GST is a tax on most items purchased within Australia and is set at 10%.  All businesses (with a few exceptions) providing goods and/or services, are obliged to add 10% to the cost of their products.   The tax applies only to those goods and services intended for use within Australia.

OUR PRODUCTS 'EXPORTED' OVERSEAS CAN BE SOLD GST FREE

Goods sold to overseas purchasers, eg. via the internet, can be provided free of GST.  This situation applies to those items that we actually send overseas.  It does not apply to overseas visitors taking goods out of the Gallery with them.

OVERSEAS VISITORS MAY BE ABLE TO CLAIM GST BACK (Tourist Refund Scheme (TRS))

On their departure from Australia, visitors are able to claim a credit for the GST paid on any purchase (of at least AU$300) from the one store.  All that is required as proof of purchase is a 'Tax Invoice' (normal till receipt) that shows the suppliers ABN (Australian Business Number), that GST was paid on the goods, and how much the GST was.

Our Point Of Sale system generates receipts that fulfill these requirements.

A few conditions apply to the process:

• There must have been at least AU$300 spent at the one retail outlet and a 'Tax Invoice' for those goods is available for presentation to customs on your departure. 

• The AU$300 may be made up of several smaller items that total AU$300 or more.

• The goods to which the refund will be claimed must be carried with you as hand luggage when leaving the country.

• The refund is claimed at TRS booths of international air terminals within Australia.

Another alternative that is beneficial to overseas visitors coming into the Gallery, is one where a purchase is packaged and sent, by us, to an overseas location.  In this case the sale is treated as an export sale and can be sold free of GST.  It is often the case with smaller, higher priced  items, eg. some of our more elaborate jewellery boxes, that the saving on GST pays for the postage and packing involved in us 'exporting' it.

Obviously too, the saving on GST with large furniture items can be quite significant and help considerably towards the cost of international freight. 

CALCULATING THE GST

All prices shown on our web-site, and in the Gallery itself, are inclusive of GST.  As an example, a product selling for $110 contains GST of $10, ($100 + 10% = $110).

To remove or calculate the GST component of a retail price; take one-eleventh off the retail price, eg: $110/11 = $10 GST.

Further information is available on request

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