Originally Posted by Yapyap
Could it be though that the same reasoning applies to taxing ebooks as to geo-restricting ebooks, i.e. that the point of sales for the ebook is considered to be the buyer's location, not the seller's (unlike almost any other online purchase from abroad)?
And if it is so, then buying an ebook from a foreign shop wouldn't be considered importing?
No, the Australian Tax Office has no interest in the location of the goods being purchased, just in the location of the purchaser and the funds that purchaser uses. If GST is applicable it makes no difference as to the point of origin of the goods. Any local taxes are a matter to be resolved between the purchaser, the seller, and the entity controlling taxes in that country or state.