The Big Question: How exactly does the Tourist Refund Scheme work?

The Tourist Refund Scheme (TRS) enables international travellers, including Australians who are simply leaving the country for a week (or even a weekend), to reclaim the GST on purchases of up to $900, subject to certain conditions.

Whenever I see "subject to certain conditions", I assume it means "but in real life it's impossible". But in this case, it is possible. Because I tried it, and it worked.

Customs' rules state that you must spend at least $300 with any single retailer, which is fine if you need a phone or a laptop or any of the other luxury items or electronic goods available at an international airport - but I wanted socks.

Not just socks. I hadn't planned on using the TRS until a couple of weeks before I flew from Sydney to Abu Dhabi, when I realised that I had recently spent $510.23 on a short-sleeved shirt, a sweatshirt, seven T-shirts, a rather fetching Fred Perry "knit" and six pairs of socks in three separate orders from online fashion retailer The Iconic.

To qualify for the GST refund, which amounts to 10 per cent of the price of each item, the purchases must be made within 60 days of departure - and they were.

My first step was to gather my receipts, scan them and register them - along with my travel plans and credit card details - on the TRS Claim Form on the Department of Home Affairs website: trs.border.gov.au.

This took about 10 minutes. In return for my effort, I received a QR code, which I duly printed out. I turned up at the airport with all my new clothes in my cabin bag, as passengers must be prepared to take their goods on board the plane.

You must complete your claim in person, on the day of the flight, at least 30 minutes before your scheduled departure. Realistically, you should give yourself 90 minutes, just to be safe.

It took me a while to find Tourist Refunds, which is a short row of counters in a vaguely abandoned-looking area of Sydney International Airport opposite Gate 10. There was a queue of about 30 people, only a couple of whom seemed to be Australian passport holders. Most of them had no idea what they were doing. Perhaps half the people in line were rummaging through their bags.

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We were processed at a leisurely pace by three or four Australian Border Force (ABF) officers, some of whom might have been able to type more quickly had they not been wearing gloves. I reached the counters in about 20 minutes. I handed over my receipts and my QR code and the ABF guy asked to see my purchases. After the first two pairs of socks, he raised an eyebrow and motioned me to forget it.

He hit a couple of keys, and I immediately received a $46.39 refund to my nominated bank account.

Even better, when I later contacted the ABF, I was told that the $900 limit does not apply to personal clothing. So, it turns out I could have claimed back, say, 10 per cent of the cost of a $900 tablet computer - as well as 150 pairs of socks!

It would have been worth it to see the look on the face of the agent.