An Australian accountant could be sentenced to death after he was arrested in Bali, allegedly caught with 19.97grams of crystal methamphetamine in his suitcase.

Pictures surfaced on Tuesday showing Isaac Emmanuel Roberts sitting in a media conference wearing orange prisoner garb and a black balaclava over his head.

He was pictured beside two other suspects guarded by police officers who wore balaclavas and carried rifles.

The 35-year-old Australian man, born in Toowoomba Queensland, was arrested after officials allegedly found the drugs in his luggage on December 4 this year.

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Roberts (pictured), was reportedly arrested after officials found the drugs in his luggage on December 4 this year

Roberts was allegedly found with 6.22 grams of ecstasy, 14.32 grams of methamphetamine and 22 mils of a psychotropic substance.

Details of his arrest were kept secret until Tuesday, when the drug bust was announced by Indonesian officials.

'We have arrested an Australian, IER, for bringing drugs into Bali,' Customs and Excise Officer Husni Syaiful said.

Roberts reportedly arrived in Bali on a Thai Airways flight from Bangkok on December 4.

Roberts (pictured) reportedly arrived in Bali on a Thai Airways flight from Bangkok on December 4

Roberts (pictured) was allegedly found with 6.22 grams of ecstasy, 14.32 grams of methamphetamine and 22 mils of a psychotropic substance

Roberts (pictured) reportedly arrived in Bali on a Thai Airways flight from Bangkok on December 4

The drugs were allegedly discovered when his luggage was X-rayed.

Indonesia carries the maximum death penalty for drug importation crimes.

Speaking to media after the conference, Mr Roberts reportedly said he was invited to Indonesia by a customs officer.

'I was working with a customs officer and they knew I was going to bring something,' he told reporters.

'I'm just a f*****g addict. They want to waste resources on addicts, they want to punish addicts? This is ridiculous. What about the f…..g importers? I wasn't going to sell it to anyone here, no one was going to use it here. This is ridiculous. This is an embarrassment.'

Indonesian police alleged Roberts admitted to being a drug user, but denied he was a dealer.

Isaac Roberts is escorted by officers, followed by media, at the customs office in Kuta, Bali

Isaac Roberts escorted by armed police officers from the media conference on Tuesday

Anti-Narcotics Agency officials show an Australian man (second from left), an American man (centre), and a Malaysian man (second from right)

The men arrested were allegedly caught with the drugs including methamphetamine, in their possession

Speaking to media after the conference, Mr Roberts (pictured) reportedly said he was 'just a f*****g addict'

Roberts is being held in jail at police headquarters in Denpasar, Indonesia.

When the police investigation is finished, he will reportedly be transferred to Kerobokan prison - where he will await trial.

Roberts, a Queensland man, ran as a Liberal Democrat candidate in the seat of Higgins in Melbourne in 2009.

He was unsuccessful, polling eighth out of 10 candidates.

Roberts describes himself as a Chartered Accountant and Registered Tax Agent on his personal website.

'I specialise in personal income tax returns, however years of experience in corporate tax have given me the confidence to service many business clients,' he said.