Hi Jay
Was this the answer that ACS (Customs) gave you??
As this is only partially correct.
Personal goods are free from duty and tax if they are:
- owned and used by you overseas for 12 months or more
- imported temporarily (a security may be required by Customs)
For other goods, limits apply. These include goods that are purchased overseas and goods that are purchased in Australia duty or tax free (that have been previously exported), or from an inwards duty free shop on arrival into Australia. Also included are goods for which a TRS claim has been made.
Duty free concessions do not apply to commercial goods.
General goods
If you are aged 18 years or over, you can bring up to A$900 worth of general goods into Australia duty-free. If you are under 18 years of age there is a A$450 limit. General goods include gifts, souvenirs,
cameras, electronic equipment, leather goods, perfume concentrates, jewellery, watches and sporting equipment.
...........................it's the public servant in me...........;)
Cheers
Marc