Just tried to claim item for TRS purchased from eBay US. It's a usd $350 camera lens with GST charged by eBay and shipped from the US.
Invoice shows an overseas eBay company with ABN number listed. The amounts are in USD with exception of a line at the bottom which shows the GST amount in AUD.
TRS claim was denied on the basis that the item was purchased and shipped from overseas. Despite it having an ABN # and Australian GST shown as paid.
It's a bit of a grey area. I am assuming that if you are trying to claim the GST as business input credit that would work.
Just FYI in case anyone wants to try claiming TRS in the future
I don't think it is a grey area. The goods must be purchased in Australia.