In Reply to: Tourist Refund Scheme- A question posted by WHARFIE on Monday, 26. July 2010 at 09:00 Bali Time:
You must declare all goods (excluding personal needs) worth more than $900 which have been purchased in OZ tax/ duty free or bought overseas regardless of duty. Each adult can have a tax free allowance of $900 kids $450 these amounts can be pooled between families. Therefore you need to declare goods which total more than $900 excluding clothes, shoes and personal need items. Electrical, jewellery, parfume smokes n grog are all subject to tax if they go over the allowance. Customs then ascertains any payable duty. In your case your item is no longer new so its depreciated by 20% putting it just over a single adults tax free allowance however the duty would be " too small for duty" and cleared. Hope this makes sense.