details, examples are here:
http://www.customs.gov.au/site/page5549.asp
if the value of the goods, not including delivery charges exceeds $1000, then you pay duty and GST.
Customs value (Cval) = A$1200.00 (converted to A$ on day of arrival)
Customs duty (Duty) @ 5% of Cval = A$60.00 (Payable)
International transport and insurance or postage (T&I) A$150.00
Value of the Taxable Importation (VoTI) (Cval+Duty+T&I) A$1410.00
Goods and Services Tax (GST) @ 10 per cent of the VoTI = A$141.00 (Payable)
Total payable Duty + GST = A$201.00
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