I have just found this thread:
https://www.mobileread.com/forums/sho...d.php?t=102759
As murg stated, Kobo have an Australian ABN.
I spoke to the Australian Tax Office who confirmed Kobo are registered for GST here, but were unable to tell whether any had been paid for privacy reasons.
In future I will shop around and buy from the cheapest place, rather than relying on Kobo's store
