I wonder how strictly Customs clamps down on the $900 duty free concession limit?
Yes, AQIS is important to protect our ecosystems and agriculture, but there have been more noises in recent years regarding the duty free concession limit.
I suppose cross-referencing TRS claims with electronic incoming passenger forms may allow much stricter scrutiny of possible "TRS abuse" and forcing some people to pay the tax back on "re-imported" claimed items, assuming that they can set up an incoming passenger process that will funnel these kinds of passengers for said extra scrutiny.
As an aside, I think it was a mistake to remove "food" as part of the declaring questions in the incoming passenger arrival form.
Knowing how Australian Customs works, I'd rather be thought an idiot for asking a stupid question (i.e. making a declaration that really didn't need to happen) than the opposite, i.e. failing to make a declaration that I, from reading the question, didn't think I had to. Even the form and the video we all watch before landing in Australia says, "If in doubt, declare it". That said, I'll admit that I wouldn't go so far as to tick "yes" for every single question on the form, "just in case".
If I bring in chocolate - and often do - no matter if it is artisanal or common commercial (e.g. Lindt) chocolate - I will always tick "yes" under bringing dairy and often "yes" for nuts.
I'm pretty sure you can't be legally penalised for saying "yes" to a question that you were unsure about, no matter how stupid the situation ends up being. Unless the Government would like to very strictly enforce the legal part of, "Making a false declaration may be punishable by law", i.e. if you say "yes" to something when you should have said "no", you have made a false declaration therefore can be prosecuted.