[leroy17]

I am sure that someone may correct me here, however this is what I have experienced in the past (2011), I am not aware of changes however being the government, I sure something is different.

Customs will first check the invoice amount excluding shipping and then convert the USD figure at the exchange rate at the day the item was shipped from the USA, not the day of your order or invoice date... its the date items were shipped/sent.

As long as this converted amount is under $1000- AUD then it is all sweet. If it is over.... then there are duties, 5% on this invoice cost of the item, and gst on the invoice cost including shipping.