It doesn't matter what anyone thinks of Gerry Harvey, online shopping, retail vs internet etc etc etc.
The tax system has to be FAIR and EQUAL for everyone and for every business. Simple.
I'm a fair size importer and the GST was levied on ALL imports for the first 12 months after it's introduction.
The reason the ATO dropped collection of GST on parcels under AU$1000 was because 10 years ago most parcels were being imported by businesses anyway and it wasn't worth collecting because importing businesses would then turn around and claim back the GST in the next quarterly statement.
The change is that now days most parcels under AU$1000 are seemingly imported by the end user who is the consumer and does not claim back the imput tax credit.
Levying GST and Duty on imports under $1000 is easy. The international courier service (TNT, UPS, FEDEX or Aus Post) can collect it as it did when GST first came out.
They already collect it on invoices over AU$1000.
Tax systems must be fair and equitable or they create inefficiencies. (and no, Harvey Norman is not one of my retail customers, I do not import electronics)
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