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No, I am not mistaking anything. Exports are not under discussion. It applies to anything purchased online, by an Australian. Most of my purchases are under the cut-off point. A week or so back I purchased a new copy of Adobe CS6. That was over the cut-off and was paid through PayPal. Even then it did not attract a GST component, BUT the form attached by Australian Customs did point out that I was obligated to either pay the GST or provide the appropriate ABN registered for GST. The issue has attracted a lot of attention particularly since Gerry Harvey started crying into his profit and loss statements.
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