I was actually surprised that the refund scheme is open to virtually everyone, including residents (air/sea crew exempted). Usually in situations like these residents are always excluded.

So does that mean that people going abroad on holidays can buy an iPhone for instance and then claim back the GST upon departure (I know it must be within 60 days of purchase)?

Yes.

Yes, provided you keep the purchased item out of the country for at least a year from date of refund.

Are you talking about TRS? If so, that never used to be the case. Just take the goods and the receipt to the TRS counter and get your refund. We've done it with loads of things and come back a few days/weeks later.

These are the rules

https://www.border.gov.au/Trav/Ente/...ou-a-traveller

I claimed a TRS refund for some goods that I now want to bring back into Australia. What do I need to know?
If you are aged 18 years or over, you can bring in up to A$900 worth of general goods into Australia duty-free, or A$450 if you are younger than 18. Families travelling together can pool this allowance (so a couple with a child can bring in a total of A$900 + $900 + A$450 = A$2250 worth of general goods into Australia without paying duty or tax). This is called your Passenger Concession.
General goods include gifts, souvenirs, cameras, electronic equipment, leather goods, perfume concentrates, jewellery, watches and sporting equipment.
If the total value of the goods you are bringing in is greater than your Passenger Concession, including goods for which you have previously claimed a tax refund under TRS:
you must declare all of these goods
for goods where you have previously claimed a tax refund under TRS, you will need to pay that refund back
duty and tax will apply to all items of this type, not just goods over the limit of your passenger concession.
Penalties may apply if you don’t declare that you have goods in excess of your concession.

I can't see where is says one year but it was on the latest show of Border Security (on 7). A woman claimed the tax back on a $250k pair of ear rings on her outward trip to Hong Kong and then attempted to bring them back with her when she returned. Probably because it was such a big ticket item they searched her for them. She was found to be wearing them and it was said to her she had to keep the goods out of the country for at least a year. She was forced to repay the money that she'd claimed.

Tourist Refund Scheme: How It Works To Get 10% GST Back
Above it says that the expectation is people wont be bringing the goods back into the country.

Yeah I think our stuff was low rent compared to $250k !

Yep but rules are rules

Hmmm... my overseas trip is actually going to be a cruise that leaves from Sydney and then comes back 12 nights later. Has anyone done claims in such a situation?

I think it was the husbands intention to keep her out of the country for 12 months

Hmmm that sounds like a plan