Pretty sure if the value exceeds A$1000, which includes, freight/postage,any insurances and GST (if applicable), you will then be up for customs duty. I don't think GST comes in until you are over A$1000 as well.
I'm assuming you are talking about a 'casual' import not as a business.
Do a quick hunt on Customs home page
although this may have what you need Customs procedures for importing and exporting
Martyn


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