之前没回答是因为不太清楚什么是胶合板材质的木托， 查了一下是plywood。如果这样，在packing declaraion 上是不是有 timber packaging（ pallet等）一项里一定是要填‘是’，如果是这样回答了，还是需要熏蒸处理证明的。 还是和你澳洲的货运代理确认一下吧，不确定的话，建议你做吧，这边费用要高出数倍，还是在中国做吧。
找到个如下说明，应该是回答你问题的。 不过不是官方网上说的，所以就不贴地址给你了，做个参考吧。
Packaging and dunnage made from plywood/veneer must be declared as timber packaging and is subject to mandatory treatment.
补充：
又在AQIS的ICON系统里帮你查了一下，具体说明如下，大概总结一下就是胶合板木托是低风险物品，不是AQIS关注的，但如果查出来问题，后果自负。 但没想明白这样的话，你的packing declaration 上怎么填写。 如果英文可以，如果你以后会经常走这样的货物来澳洲，建议你给商检直接发个信吧，留个官方的底子，比在这里问可靠。
[email protected]This case details the import conditions for timber products used as packaging or dunnage (including cases, crates, pallets, skids, bearers and blocks and any other timber used as a shipping aid).
Packaging material made solely of reconstituted timber (see ICON case for Reconstituted wood products), inorganic product (e.g. plastic) and plywood and veneer present minimal quarantine concern, provided they are clean and free of quarantine risk material.
The quarantine risk associated with plywood and veneer packaging will be monitored through surveillance to verify that risks are being adequately managed. If quarantine risk material is found on inspection or as a result of surveillance activities the risk material will be treated, re-exported or destroyed in accordance with an AQIS approved method at the importer’s expense.
另外没问你是不是走海运的货呀，是空运应该不用DECLARATION， 那就不是个问题啦。