Upvote:1
If your goods are less than $900 (per person, if you're travelling in a family group) you're fine regardless as you don't need to declare them.
If your goods are over $900 and you're bringing them back into Australia, then yes, you will need to declare them and pay GST.
Practically, if you have lived overseas for a number of years it is unlikely (and some might argue unreasonable) for you to be pulled up with goods that may or may not have been bought in Australia, but if it is only a short stay overseas before you've returned to Australia it can be argued that it is breaching the TRS anyway - you're returning to Australia with goods refunded for overseas usage.
Obviously leaving the goods at your home overseas would mitigate any issues.