Given the actual AUD value of the unit (Approx. AUD 250.00, based on the figures you've mentioned), there should be no issue with Taxes. At that value it would fall below the threshold at which duty and GST are collected. The rule for mail is the value must be bellow AUD 1000.00, and the combined amount of duty and GST that would otherwise be collected must be less than AUD 50.00. So so long as the cost of postage is less than AUD 200.00 (GST is payable at 10% on the value of the product + any duty payable [in this case in duty on GPSr is 3%] + freight and insurance).
Hope that helps. How do I know all this? I'm a Customs Broker.
[This message was edited by Biggles Bear on January 07, 2003 at 01:58 PM.]