Allowances on Return to Australia
Travellers entering Australia (whether return home or visiting from overseas) are entitled to the following limits:
ALCOHOL: Inbound allowance for adult travellers 18 years or over
Each adult is permitted to enter Australia with 2.25 litres of alcoholic beverages (liquor, wine and champagne).
+
TOBACCO PRODUCTS : Inbound allowance for adult travellers 18 years or over
Each adult is permitted to enter Australia with 250 cigarettes, or 250 grams of cigars or tobacco products.
+
GENERAL GOODS: Inbound allowance for all travellers.
Each person is permitted to enter Australia with: A$900 (for adult travellers 18 years or over), or A$450 (for travellers under 18 years and aircrew) worth of goods (including gifts, souvenirs, cameras, electronic equipment, leather goods, jewellery, watches and perfume concentrate, sporting goods, but excluding alcohol and cigarettes)
obtained overseas or purchased in Australia on a duty/tax free basis.
The above three categories of concession levels apply to accompanied goods only, imported in carry-on or checked baggage, or purchased at an Arrivals Duty Free store. Provided importations and purchases stay within the maximum limits stipulated above, they may be imported free from duty and/or taxes. If the maximum limit is exceeded in a category, duty and tax is payable on the entire value or volume of that particular category of goods.

A family on return to Australia can pool their individual allowances.
For example: the above family of 4 are entitled to:
4.5 litres of alcoholic beverages (2 x adults alcohol allowance)
+
500 cigarettes (2 x adults tobacco allowance)
+
$2,700 worth of goods (including gifts, souvenirs, cameras,
electronic equipment, leather goods, jewellery, watches and sporting goods)