Aaagh!

Where did my post go?

It contained nothing obscene, offensive, unkind, untrue, or against policy...

Is there a black hole nearby?

(At least you saw it, gutterpunkz, so that I don't feel I've gone completely mad and dreamed that I posted a thorough compendium of everything the OP ever wanted to know about the GST on low-value imported goods.   And yes, I acknowledge that the OP could have found the information; however, some people find it more difficullt to sort out such information. It was also interesting to note that the ATO's information pages have been updated yet again - possibly as the result of being bombarded with eBay buyers asking curly questions.)