I don’t doubt what you report, but the advice from ‘the counter lady’ seems to be at odds with the wording on the ABF website.
From the ABF website (my bolding):
- If you bring goods back into Australia for which a GST refund via the TRS has been claimed, the goods must be declared, and if the value of those goods (combined with any other overseas/duty free purchases) exceeds the passenger concession allowance, any applicable GST and/or duty may need to be paid unless another concession (e.g. all personal clothing – except furs) is available.
ThIs refers to “the value” of the goods brought back, not ‘the purchase price’ (or similar).
As an example, if I was to buy an iPhone 59 days before departure, then use it for those 59 days plus the 45 days while o/s, then bring it back to Aus (with a couple of minor surface scratches
) it is clear that the VALUE of the phone is something less than the original price paid (which was used for the TRS claim).
(Keep in mind family pooling).