I emailed nz custom and to be sure I even asked about 1000 NZD limit:

"Dear NZ customs service team,

I'm planning to have a one day trip to Australia. On the way to Australia at the Auckland Airport duty-free store, I intend to buy an item (Ipad) valued at <1000NZD for personal use. On the same day I plan to return back to NZ.

Do I need to pay GST for this duty-free purchase?"

Here is the reply:

"Good morning

If you are returning to NZ with the new i-pad then the following will apply to you.

Personal effects are free of duty and GST:

Wearing Apparel and other personal effects include the following:

• Clothing
• Cosmetics
• Footwear
• Headgear
• Glasses
• Hair care accessories
• Handbags
• Hearing aids
• Jewellery
• Medical appliances
• Perfume
• Toiletries
• Wallets
• Watches
• Cameras
• Mobile phone devices
• IPads
• Tablets
• Laptops

Christchurch Support Team
"