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GST implications of ecommerce and goods warehousing

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Published on 01 Apr 19 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Australian consumers are increasingly purchasing goods from other countries, especially through online platforms such as eBay. Online platforms and logistics companies are increasingly providing overseas sellers with a local address, a warehouse and a local bank account to facilitate faster delivery of products to online shoppers. By using a hypothetical scenario, this article explores the GST implications when foreign online sellers use integrated warehouse-focused supply chain solutions under the “ship first, sell later” model. The article questions whether the underlying reason for the enactment of the Treasury Laws Amendment (GST Low Value Goods) Act 2017 (Cth) that small Australian businesses are not unfairly disadvantaged by low-value imported goods has been fully achieved. The proposed solution could be the introduction of a “foreign business number” that permits foreign entity identification for the purposes of not only GST and income tax, but also the Customs Act 1901 (Cth) and Australian consumer law.

Author profiles

Prafula Pearce CTA
Prafula is a Senior Lecturer at the Curtin Law School, Department of Business Law, Curtin University, where she has been lecturing since 1996, having previously worked 20 years in the tax profession in Australia and the United Kingdom. Her teaching and research interests are broadly in taxation law, including tax policy and corporations law. She has published widely in many areas of taxation, both nationally and internationally. Her current interest lies in environmental taxation relating to passenger motor vehicles and oil, the area of her PhD thesis entitled, Using tax and regulatory measures to reform choice and usage of motor vehicles for personal transportation in Australia for the sustainability of oil. - Current at 29 May 2019
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Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO Dale is currently Professor of Taxation Law in the Curtin Law School as well as being the Chair of the Academic Board at Curtin University. Dale is the author and co-author of numerous books, refereed articles and national and international conference papers and sits on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. He is a member of the Board of CPA Australia and is also a Fellow of the Australian Academy of Law as well as being a Chartered Accountant, Chartered Tax Adviser and Honorary Life Member of the Tax Institute. He is also a Life Member of the Australasian Tax Teachers Association and the Australasian Law Teachers Association. Dale has been a registered tax agent for more than 25 years and was appointed by the Assistant Treasurer as one of the inaugural members of the National Tax Practitioners Board. He is a current member of the Board of Taxation’s Special Advisory Panel and the ATO’s Tax Technical Panel as well as the Chamber of Commerce and Industry’s Economic Development Forum in WA. Dale is a member of the Tertiary Education and Quality Standards Agency (TEQSA) Expert Panel in Accounting, Taxation and International Education. - Current at 13 August 2019
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