WOW! They sure make it hard.... seems to be more BS than it's worth. I guess the good thing is, he is dealing with it, and not trying to pass the buck on to you, or trying to cancel his purchase.
I guess he could try to cancel if he wanted to, but with it already sitting there in Australia, I'm can't see it working.
This is one thing that always worried me about customs. I've thought about buying a Yamaha MU series Tone Generator, and having it shipped from Japan. They're kinda hard to find here. The thought of dealing with customs has stopped me every time. That, and the Japanese sellers want a fortune to ship.
Carbon tax? How would the government of Australia tax a volcanic eruption were one to occur withing it's jurisdiction?