gtfour u have pm. yeah i always knew u had to pay GST but i was told there was something else u can do to eliminate the duty tax. i actually rang australian customs in the morning and they said that there is a duty tax paid on the cost price of the item. THEN there is GST and the GST is 10% and is comprised of 3 parts: 1) the purchase price of the item 2) the duty tax 3) the freight and insurance costs for the item. So basically u have to work out the duty tax which is 5%, then u add that on the purchase price and frieght and insurance and then from that you work out the GST 10% and add that on top. (this is where the "TAX ON TAX" comes in) So in the end you pay GST ON THE DUTY TAX grrr.... i worked out roughly 1.1k in taxes on top of the gearbox and still yet labour costs to install the thing on my car -_- anyways, customs said that if the gear box is manufactured in the usa, the seller must provide a certificate to proove that the gearbox is manufactured in usa so that the duty tax can be eliminated. i asked if the box is "rebuilt" in usa would that be good enough. she said "no" as the box was orginally from overseas (japan) and the LSD coming from japan also... i checked the FTA and currently still in negotiations with japan on the FTA... sucks ballz -_-