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Lewis, the way that the legislation is worded does not work like that. eBay is defined as an Electronic Distribution Platform and is therefore deemed to be the seller and responsible for charging GST. The person listing the item is, apparently, not responsible for the GST. Yes, idiotic because different rules apply to items bought under the hammer at auction, but that is how the amendments to the GST Act are worded. As to how parcels are treated when they get here - who knows? My guess is that if the ATO believes they are capturing the big sellers they will let the rest go because the compliance costs will outweigh any added revenue. As long as they get money from eBay every month they will be happy.
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