This article is from the soc.culture.australian FAQ, by Stephen Wales with numerous contributions by others.
From CT:
Some info for Aussies returning home....
- Customs restrictions on returning to Australia:
>From "Customs Information For Travellers", published by the
Australian Customs Service.
"Migrants and returning residents:
"As a migrant or a person returning to Australia to resume permanent
residence you may bring duty/tax free, any personal belongings,
furniture and household articles which you have owned and used
overseas for the 12 months (or more) before your departure for
Australia."
Special conditions exist for Caravans, trailers and boats, and machinery,
Plant and other equipment.
 
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