There have certainly been times and bits of astro gear that it applied to though, when I bought my C925, you could have had a trip to the US and probably paid for over weight luggage to bring back a C11 and done OK out of it.
And some other stuff certainly carries an Australia tax. A car we used to have had rubbish rear door handles, even worse than an XF Falcon, they lasted less time and at least the Falcon ones firstly bent and gave trouble for some time (Which most people ignored) before finally breaking and a replacement wile just as bad was easy to get and as cheap as chips. This other car however had plastic handles which warned you they were going to break, by breaking and the rubbish replacements were plastic too. They cost a couple of hundred dollars and came in undercoat ready to paint. Buying from the US they were about $20 each, were die cast aluminium and painted to match the car.
Balljoints were not at that time available separately for it, you had to buy the whole suspension arm, and for one of those you literally could buy a plane ticket to the US and back, bringing one back as checked luggage (Just under weight limits) and come out ahead.
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