I've taken a Camera (70D) & a netbook overseas to claim TRS - The items were not boxed or sealed - the camera was in a backpack & the netbook was in a neoprene sleeve - you just need a proof of purchase.
Show the receipt within claim time period - get refund - board your flight.
They didn't bother to record the serial numbers of any items.
The products you claim do not have to be duty free. I.E. You can buy a camera from JB hifi and take it overseas & claim the (TRS) GST.
You're not supposed to bring the item back with you - but they never check you on the way back in to Aus.
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