The first article describes the current status including that below 150 € there are no tariffs.

The second article writes mainly about changes exceeding 150 € (not below!!). Regarding tariffs it is vague.

I found also older articles that in 2028 there will be a change. But currently, there is no change - not sure, what this Australian shop thinks is the problem (the handling fees, because they do not collect the tax themselves and their customers are surprise about that!?).