[darryl]

The $1,000 de minimus GST exception was simple common sense. The tax was uneconomic to collect on these items and still is. Amazon Australia is registered for GST and pays GST. Amazon's new world store will obviously register for Australian GST. I suspect Amazon's concern here is the thin end of the wedge. Laws of this type set a dangerous precedent. Taken to an extreme every Amazon site would have to bear the costs of collecting tax for every country on the face of the earth. What is required is that the relevant Amazon companies register for GST for its US site and potentially all of its sites, meet various requirements for invoicing etc, lodge returns quarterly and remit payments, all at its own cost. Including modifying its computer system and employing any necessary staff for administration. Good over $A1,000 value are simply taxed at the border, with Customs collecting the GST from the customer importing. The goods are not released until payment is made. This regime would work for smaller imports also, but of course the administrative burden and costs (and the outrage) would fall on the Australian government.