FOB - rating method with which the amount of tax is calculated only on the value of imported goods.

Customs duties
From 0 to 10%. Some items are not subject to customs duties (for example, laptops and other electronic products).

Sales tax (VAT)
10% of the FOB.

The threshold for the duty-free import
Parcels up to 1000AUD (≈750.5USD) of the FOB are not subject to any customs duties or sales tax (VAT).

Information taken from the website of the Australian Customs www.border.gov.au