Originally Posted by
Dave Noble
The whole point is that the refund is applicable for the item being exported
If you then being it back into the country then it hasn't been permenantly exported. When you bring it back in , if it exceeds the allowance of $900, then duty is payable
iirc, if a single item exceeds the allowance , then duty is payable on the entire value, not just an exces over $900
It is not a scheme to just help avoidance of GST
If taking out an item of value of $900 or less, then can claim the GST back and as long as do not return with goods with value over $900 ( including that item ) then no issue
Important to note that it's value that the duty is paid on, not the price paid, and goods drop in clue when used.