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GST and E-commerce paper


Online shopping is finally showing signs of living up to its hype, and as Australia’s consumer landscape is shifting Australian retailers are exploring new ways to compete both here and abroad. Meanwhile, Australia’s “taxpayers” are getting iPods shipped straight from China and logging onto eBay to buy a US iTunes card so they can download the latest music and back up to a cloud server as they catch the morning train. But as sure as death and taxes, electronics break down, warranties are invoked and local repairs are arranged by the international manufacturers.

This paper looks at GST in a virtual world:

  • How does our “consumption” tax actually operate?
  • How do we define our borders?
  • How do we minimise compliance burdens and still protect our tax base?
  • Where is it all heading?

Author profiles

Jeremy Geale CTA
Jeremy is the Deputy Commissioner for Review and Dispute Resolution, an independent area within the ATO responsible for the ATO’s approach to dispute resolution for all taxpayers. This includes responsibility for Independent Review of large corporate and small business audits, all objections and litigation, the ATO in-house facilitation service, other ADR approaches, the Independent Assurance of Settlements service, the Test Case Litigation Panel and Dispute Assist. Jeremy joined the ATO in January 2016, as the Deputy Chief Tax Counsel. - Current at 26 March 2021
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Alison Sharpe
Alison is a Senior Consultant at KPMG


This was presented at 2012 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

Materials from this session:

GST ruling system in practice

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:


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