A friend of mine wants to buy a smart phone which costs over 1000$ including GST and wants to claim the GST back using TRS.
He's a tourist here in Sydney staying with me, so does not have any proof of address to show if required.
1) What is the address that needs to be included in the tax invoice? (can he give my address or his home address which is on his passport?)
2) Doesn't have a credit card either. Can he fill in my bank account details? I can transfer the claimed amount to him later.
Address should be of the person claiming the GST back and should match some form of official documentation. After all he is claiming the GST back for himself technically as he is exporting the product. can he use his home or workplace overseas? If not I don't think they really look at it form experience as long as name matches passport.
Bank account details shouldn't matter though - plenty of people have put locals in because the refund will be in AUD. I know my friend's parents did this and no issues.