In Reply to: No you don't pay on other items posted by Sharon on Friday, 11. July 2014 at 17:48 Bali Time:
This is from Australian Customs website.
What happens if I exceed the duty-free limits?
If you exceed Australia's duty-free limits, duty and tax will apply on all items of that type (general goods, alcohol or tobacco), not just the goods over the limit.
If you have anything in excess of your duty-free concession, declare the goods and provide proof of purchase to us for calculation of any duty and tax to be paid.
Failure to declare goods in excess of your concession could result in penalties.
If in doubt, ask one of our officers or call 1300 363 263 (Australia only) for information. If overseas, call +61 2 6275 6666 or email information@customs.gov.au