A point which I had never thought of, but should work in theory. For example:
Amazon US purchases via Amazon AU come with a Tax invoice which says Amazon AU (with ABN listed) collects GST for low value goods. Specifically the wording says:
"Amazon Commercial Services Pty Ltd (ABN 30 616 935 623) is raising this invoice pursuant to Australia Goods and Service Tax on low value goods (i.e. goods with a value of AUD $1,000 or less) that are imported into Australia, including goods sold by third-party sellers, as of 1 July 2018."
Would you think there is any issue claiming this GST back via TRS? Would it be okay to mix/match with other Amazon AU purchases (Same ABN) to reach the $300 threshold?
Does the invoice list an address for Amazon? They will need this for TRS.