Best-buy Black Friday Sales.
$100 dollar gift card cost $80 US + $5 Sales Tax for international buyers. I have tried with my Australian based Credit Card and it worked. Saved me the trouble and premium of buying from dealers for US itunes gift cards. Took 15 minutes to receive that.
Choose the online delivery option, and when check out fill in the billing address that Bestbuy has provided for International buyers, plus a US phone number you wish (basically anything you have) and pay with your Australian CC! (Note no paypal accepted).
For those who are interested in getting itunes match, please note that you need a credit card (with US billing address) on top of the giftcard to do that.
Not as good as Good Guys or 5% less than the woolie deal, but given that music and apps are cheaper, you might be better off, you guys can do the maths and feel free to comment on this.
edit: Thanks to Cryptowitz and Todger's tips, you could possibly save the $5 sales tax by entering an address in one of the states without sales tax, bringing the total down to $80. That's another saving of 5%, bringing it level with the Woolie deal.
There are a few States that dont charge the Sales Tax, including New Hampshire, Delaware, Montana, Oregon, Alaska. For the list of states without sales tax, courtesy of Todger: http://thestc.com/STrates.stm
For OP who are wondering why you are charged $6.60 for sales tax, I recommend that you check your order status again under your account. I was initially charged $6.60 for sales tax and it was later revised to $5.
Works like a charm! Cheapest I was buying from mike iTunes was $125AUD for a $100 US!