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Car parts are subject to 10% import duty and 10% GST the same as cars when you import them. If you only buy a small value of parts (under $1,000 including shipping costs) and have them posted or sent by courier then they will often be sent directly through without being charged, however any package may still be stopped by Customs and you may be advised to go through a customs clearance process and pay these charges so it's best to allow for them regardless. If you are shipping large quantities of parts that are over $1,000 then you will need to have a customs agent do a clearance entry for you and pay the import duty and GST as well. If you need more information then you should contact a customs agent for more advice.

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https://www.sau.com.au/forums/topic/278797-import-tax/#findComment-4710006
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