GST applies to the whole amount including shipping/insurance charge (if the total value is over $1000):
Quote:
GST is paid on the Value of the Taxable Importation (VoTI).
The VoTI is the sum of:
the Customs value (Cval)
transport and insurance cost (or postage and insurance) (T&I)
any duty payable, plus
WET (if applicable).
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From:
http://www.customs.gov.au/site/page5549.asp