Please note that Customs duty and/or Goods and Services Tax (GST) may apply on many items entering Australia, whether or not the goods require a formal Customs clearance. Rates vary and depend on a number of factors such as type of goods and country of origin.
Where goods are subject to import controls under the Customs (Prohibited Imports) Regulations, the importers must apply to the appropriate department or agency for a permission to import. The permission to import must be obtained prior to the goods arriving in Australia. Failure to obtain the permission to import prior to the arrival of the goods may result in the forfeiture of the goods.
You can check the immigration website for the latest information: http://www.immi.gov.au