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GST and E-commerce paper

Published on 06 Sep 12 by NATIONAL DIVISION, THE TAX INSTITUTE

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 Geale, CTA, is a Tax Partner at MinterEllison, having previously been a Deputy Commissioner with the ATO responsible for the ATO's Review and Dispute Resolution area, covering all objections and litigation. Jeremy has more than 25 years tax and superannuation experience, most of which has been spent assisting taxpayers and the ATO with ATO engagement and to resolve complex tax disputes from audit through to litigation. He is uniquely placed to assist taxpayers, having not only worked for the ATO in senior roles, but was previously a barrister, representing clients in numerous tax cases before the courts. He now regularly acts for a broad range of taxpayers from multinationals, large Australia corporates and funds and numerous family offices and high net worth individuals, assisting them with engagement with the ATO, management of tax risk and governance, audit assistance and dispute resolution. - Current at 29 May 2026

GST and E-commerce paper

Author profiles

Jeremy Geale CTA

More by Jeremy GEALE

Alison Sharpe

This was presented at 2012 National GST Intensive .

Individual sessions

Joint keynote address

Materials from this session:

Joint keynote address paper

Joint keynote address presentation

El Condor Pasa - Is GST change inevitable?

Materials from this session:

El Condor Pasa - Is GST change inevitable? paper

El Condor Pasa - Is GST change inevitable? presentation

GST issues and wealth management

Materials from this session:

GST issues and wealth management presentation

GST and infrastructure projects

Materials from this session:

GST and infrastructure projects paper

GST and infrastructure projects presentation

Compensation for loss: Settlement arrangements, court orders and warranty claims

Materials from this session:

Compensation for loss: Settlement arrangements, court orders and warranty claims paper

Compensation for loss: Settlement arrangements, court orders and warranty claims presentation

Compensation for loss: GST issues from the insured's perspective

Materials from this session:

Compensation for loss: GST and insurance issues from the insured's perspective paper

Compensation for loss: GST and insurance issues from the insured's perspective presentation

GST case update

Materials from this session:

GST case update paper

GST case update presentation

Managing GST/VAT in the Asian century

Materials from this session:

Managing GST/VAT in the Asian century paper

Managing GST/VAT in the Asian century presentation

Cross border transactions: GST update

Materials from this session:

Cross border transactions: GST update paper

Cross border transactions: GST update presentation

Refunds and the brave new world of section 105-65

Materials from this session:

Refunds and the brave new world of section 105-65 paper

Refunds and the brave new world of section 105-65 presentation

Aquisition supplies

Materials from this session:

Aquisition supplies paper

Aquisition supplies presentation