Yes, you can bring tax-free or duty-free items into Australia, but there are limits and restrictions on the quantities and types of items you can bring in without paying duties or taxes. Here are some key points about bringing tax-free/duty-free items to Australia:

• You are allowed a duty-free allowance for goods you purchased overseas and are bringing into Australia with you. This includes alcohol, tobacco, and other goods.
• The duty-free allowance limits depend on your age and residency status. For example, travelers 18 and over can bring 2.25 liters of alcoholic beverages duty-free.
• There are strict biosecurity restrictions on bringing in certain products like fresh food, plant, and animal products into Australia to prevent spread of pests/diseases.
• You must declare all goods you are carrying on the Incoming Passenger Card, including duty-free purchases.
• Items over the duty-free limits may be subject to taxes/duties when entering Australia. Fees are calculated based on the quantity over the allowance.
• Restricted items like firearms, objectionable material, and threatened species products are prohibited from entering duty-free.

So in summary, reasonable quantities of legitimate duty-free purchases can be brought in, as long as you declare them and follow the biosecurity and customs regulations. Exceeding the allowances will result in having to pay taxes/duties.