Around $86 AUD cheapest IPS screen 7" tablet around if you are not fuss about the CPU speed.
Use voucher code backschool to get the $5 discount
http://www.ozbargain.com.au/node/77345
http://www.buyincoins.com/new_en/details/7-cube-u18gt-deluxe…
They have standard and elite versions available for a few dollars less but personally I would go for an IPS screen.
For 10.1 tab, this U30GT is one of the cheapest around. It reaches benchmark of 7800 which is close to Tegra 3. http://www.buyincoins.com/new_en/details/10-1-cube-u30gt-and…
Be wary about the battery which is 3000maH, which is significantly smaller than the 3700mah Ainol that Scotty posted.
The CPU is also single core, which means this tablet won't be doing much gaming or 1080p content.
Still, $93 for a tablet with a high res screen is still passable as a bargain.