sbiddle: Has anybody had to pay the new $24.75 import transaction fee and $12.50 biosecurity fee on goods that are exempt from GST and duty?
What's exempt from GST?
In any case, I wouldn't expect anyone to have to pay since the total amount owing (actually what Customs cares about) is below $60. It really means the minimum amount payable will always be near enough to $100. It is a big jump but just be glad they don't chase everything like they do in some countries.