Footnotes

Chapter 1 - Introduction

[1] Journals of the Senate No. 34, 23 March 2017, p. 1148.

[2] Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016, received royal assent 10 May 2016.

[3] Explanatory Memorandum, p. 3.

[4] Customs By-Law No. 1305011, Schedule 4, Item 26.

[5] National Retail Association, Protecting the Integrity of the GST System: submission to the National Commission of Audit, November 2013, http://www.ncoa.gov.au/docs/submission-national-retail-association.pdf (accessed 5 April 2017).

[6] Calculated from February figures for 2014 and 2017 in Australian Bureau of Statistics (ABS), Retail Trade, Australia, February 2017, cat no.8501.0.

[7] Calculated from National Australia Bank (NAB), NAB Online Retail Sales Index, Monthly Report, January 2017, http://business.nab.com.au/wp-content/uploads/2017/03/norsi-february-2017.pdf (accessed 5 April 2017) and NAB figure for 2014 quoted in T Dale, Online shopping and potential changes to the low value threshold: costs and benefits for government, consumers and retailers, Parliamentary Library, 27 October 2014.

[8] NAB, NAB Online Retail Sales Index, Monthly Report, January 2017.

[9] Calculated from the Financial Year Situation section of the Analysis and Comments in ABS, Balance of Payments and International Investment Position, June 2016, cat no. 5302.0 and ABS, International Trade in Goods and Services, Australia, 2014, Technical Note: Low Value Threshold UPDATE, cat. no. 5368.0.

[10] Canada Border Services Agency, Determining duty and taxes owed, http://www.cbsa-asfc.gc.ca/import/courier/menu-eng.html; UK Government, Tax and customs for goods sent from abroad, https://www.gov.uk/goods-sent-from-abroad/tax-and-duty; New Zealand Customs Service, Internet Shopping, http://www.customs.govt.nz/features/internetshopping/Pages
/default.aspx ; US Customs and Border Protection, Internet purchases: your responsibility and liability https://www.cbp.gov/trade/basic-import-export/internet-purchases (all accessed 27 April 2017).

[11] Organisation for Economic Co-operation and Development (OECD), International VAT/GST Guidelines, November 2015, http://www.oecd-ilibrary.org/docserver/download/2317031e.pdf?expires=1493269825&id=id&accname=guest&checksum=A843BC3ED207E0B04FA9551AE4D3F54B (accessed 27 April 2017).

[12] OECD, Consumption Tax Trends 2016, p. 12, http://www.oecd-ilibrary.org/docserver/download/2316351e.pdf?expires=1493265901&id=id&accname=ocid194681&checksum=290E38723DC70AF5407030E359C164B1 (accessed 27 April 2017).

[13] Productivity Commission, Economic structure and performance of the Australian retail industry, Canberra, 2011, pp. xxxiii–xxxviii.

[14] Low Value Parcel Processing Taskforce Final Report, The Treasury, Canberra, 6 September 2012, pp. 14–19.

[15] J B Hockey (Treasurer), Statement: Council on Federal Financial Relations Tax Reform Workshop, media release, 21 August 2015, http://jbh.ministers.treasury.gov.au/media-release/075-2015/ (accessed 7 April 2017).

[16] Available at The Treasury, Applying GST to low value goods imported by consumers, 4 November 2016, https://treasury.gov.au/ConsultationsandReviews/Consultations/2016/
Applying-GST-to-low-value-goods-imported-by-consumers (accessed 7 April 2017).

[17] Ms Kristen Foster, Director, Government Relations, Australia, New Zealand, Japan and South East Asia, eBay, Committee Hansard, 21 April 2017, p. 25.

[18] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, pp. 5–6.

[19] Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Committee Hansard, 21 April 2017, p. 30.

[20] Explanatory Memorandum, pp. 5, 7.

[21] Explanatory Memorandum, pp. 9, 10.

[22] Explanatory Memorandum, p. 13.

[23] Explanatory Memorandum, p. 15.

[24] Explanatory Memorandum, pp. 16–19.

[25] Explanatory Memorandum, pp. 19–23.

[26] Explanatory Memorandum, pp. 23–28.

[27] Explanatory Memorandum, pp. 14–15.

[28] Explanatory Memorandum, pp. 28–31.

[29] Explanatory Memorandum, p. 26.

[30] Explanatory Memorandum, pp. 34–36.

[31] Explanatory Memorandum, p. 36.

[32] Explanatory Memorandum, p. 37, para 1.127.

[33] Explanatory Memorandum, p. 40.

[34] Explanatory Memorandum, pp. 46–47.

Chapter 2 - Views on the bill

[1] Australian Booksellers Association, Submission 34, [p. 2]; Australian Retailers Association, Submission 13, [p. 2]; Australian Sporting Goods Association, Submission 4, [p.4]; Mr Eddie Peters, Submission 22, [p. 2].

[2] Professor Robert Deutsch, Senior Tax Counsel, The Tax Institute, Committee Hansard, 21 April 2017, p. 53.

[3] Amazon, Submission 26, p. 5; Mr Kevin Willis, Director, Global Trade Services, Amazon, Committee Hansard, 21 April 2017, p. 22.

[4] Alibaba, eBay and Etsy, Submission 27, p. 2, Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, p. 19.

[5] Conference of Asia Pacific Express Carriers (CAPEC), Submission 8, [p. 1].

[6] Ms Angela Steen, Director, Government Relations, Etsy, Committee Hansard, 21 April 2017, p. 21.

[7] Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, p. 20.

[8] For example, Mr Kevin Willis, Director, Global Trade Services, Amazon, Committee Hansard, 21 April 2017, p. 20; Professor Robert Deutsch, Senior Tax Counsel, The Tax Institute, Committee Hansard, 21 April 2017, p. 53.

[9] Amazon, Submission 26, p. 11.

[10] Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, p. 32.

[11] Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, p. 32

[12] Wiggle, Submission 15, p. 2.

[13] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, p. 62.

[14] Dr Chris Berg and Professor Sinclair Davidson, Submission 11, p. 3.

[15] Dr Chris Berg, Committee Hansard, 21 April 2017, p. 15; Professor Sinclair Davidson, Committee Hansard, 21 April 2017, p. 15.

[16] Export Council of Australia, Submission 29, [p. 2].

[17] Disrupt Sports, Submission 6, p. 1.

[18] American Chamber of Commerce in Australia, Submission 5, p. 2.

[19] Alibaba, eBay and Etsy, Submission 27, p. 7.

[20] Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, 21 April 2017, p. 19.

[21] Mr Jooman Park, Managing Director, Australia and New Zealand, eBay, Committee Hansard, 21 April 2017, p. 25

[22] Ms Angela Steen, Director, Government Relations, Etsy, Committee Hansard, 21 April 2017, p. 26

[23] The Laminated Cotton Shop, Submission 32.

[24] Mr Paul Drum, Head of Policy, CPA Australia, Committee Hansard, 21 April 2017, p. 51.

[25] Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, p. 20; see also Ms Angela Steen, Director, Government Relations, Etsy, Committee Hansard, p. 21.

[26] Explanatory Memorandum, p. 3.

[27] Mr Robert Ewing, Principal Adviser, Tax Analysis Division, The Treasury, Committee Hansard, 21 April 2017, p. 61.

[28] Mr Robert Ewing, Principal Adviser, Tax Analysis Division, The Treasury, Committee Hansard, 21 April 2017, p. 61.

[29] ABS, Taxation Revenue Australia, 2015–16, Cat. no. 5506.0, April 2017.

[30] Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Committee Hansard, 21 April 2017, p. 28.

[31] Mr Paul Drum, Head of Policy, CPA Australia, Committee Hansard, 21 April 2017, p. 56; Professor Robert Deutsch, Senior Tax Counsel, The Tax Institute, Committee Hansard, p. 57.

[32] KPMG, Estimating the direct GST revenues from alternative collection models, 10 April 2017, pp. 4–5, Appendix D in Amazon, Submission 26; Mr Brendan Rynne, Partner, KPMG, Committee Hansard, 21 April 2017, pp. 23–24.

[33] The Hon. Scott Morrison MP, Treasurer, Second Reading Speech, Treasury Laws Amendment (GST Low Value Goods) Bill 2017, House of Representatives Hansard, 16 February 2017, p. 1278.

[34] Conference of Asia Pacific Express Carriers (CAPEC), Submission 8, Freight and Trade Alliance P/L, Submission 7.

[35] CAPEC, Submission 8, [p. 4].

[36] CAPEC, Submission 8, [pp. 1–2].

[37] CAPEC, Submission 8, [pp. 2–4].

[38] The Tax Institute, Submission 14, p. 3.

[39] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, p. 62.

[40] eBay, Submission 20; Alibaba Group, eBay and Etsy, Submission 27.

[41] Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, p. 20.

[42] Ms Angela Steen, Director, Government Relations, Etsy, Committee Hansard, 21 April 2017, p. 21.

[43] Ms Kristen Foster, Director, Government Relations, Australia, New Zealand, Japan and South East Asia, eBay, Committee Hansard, 21 April 2017, p. 25.

[44] Wiggle, Submission 15, p. 2; ASOS, Submission 2, [p. 2].

[45] ASOS, Submission 2, [p. 2].

[46] Amazon, Submission 26, p. 7.

[47] Mr Jooman Park, Managing Director, Australia and New Zealand, eBay, Committee Hansard, 21 April 2017, p. 19.

[48] Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, p. 20.

[49] Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Committee Hansard, 21 April 2017, pp. 28, 31.

[50] Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, p. 33.

[51] Mr Paul Zalai, Director, Freight and Trade Alliance, Committee Hansard, 21 April 2017, p. 38, 42.

[52] CAPEC, Submission 8, pp. 4–5; Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, pp. 32‑34.

[53] Mr David Pullen, Manager, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, p. 7.

[54] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, p. 6.

[55] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, p. 59, 61.

[56] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, p. 5–6.

[57] Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, p. 20; Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Committee Hansard, 21 April 2017, p. 28.

[58] Mr Jooman Park, Managing Director, Australia and New Zealand, eBay, Committee Hansard, 21 April 2017, p. 19.

[59] Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Committee Hansard, 21 April 2017, p. 29, 30.

[60] Australian Taxpayers' Alliance and MyChoice Australia, Submission 16, para. 69–73.

[61] Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, p. 34.

[62] Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, p. 35.

[63] eBay, Submission 20, p. 3.

[64] Mr Jooman Park, Managing Director, Australia and New Zealand, eBay, Committee Hansard, 21 April 2017, p. 19.

[65] Mr Kevin Willis, Director, Global Trade Services, Amazon, Committee Hansard, 21 April 2017, p. 25.

[66] Professor Sinclair Davidson, Committee Hansard, 21 April 2017, p. 17.

[67] Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, pp. 35, 36.

[68] Professor Robert Deutsch, Senior Tax Counsel, The Tax Institute, Committee Hansard, 21 April 2017, p. 53.

[69] Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Committee Hansard, 21 April 2017, p. 31.

[70] Mr Paul Zalai, Director, Freight and Trade Alliance, Committee Hansard, 21 April 2017, pp. 41, 39; Mr Kainoa Lincoln, Business Operations Adviser, Freight and Trade Alliance, Committee Hansard, 21 April 2017, p. 41.

[71] Mr Russell Zimmerman, Executive Director, Australian Retailers Association, Committee Hansard, 21 April 2017, p. 44.

[72] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, pp. 58, 5, 60.

[73] Mr Timothy Dyce, Deputy Commissioner, Indirect Tax, Australian Taxation Office, Committee Hansard, 21 April 2017, pp. 4, 8, 11.

[74] Mr John O'Loghlen, Director, Business Development Australia and New Zealand, Alibaba Group, Committee Hansard, 21 April 2017, p. 20.

[75] Mr Prashant Kamalapuuram, Director, International Tax, Amazon, Committee Hansard, 21 April 2017, p. 24.

[76] Mr Kim Garner, Chairman, Board of Directors, Conference of Asia Pacific Express Carriers, Committee Hansard, 21 April 2017, p. 36.

[77] Australian Retailers Association, Submission 13, [p. 3].

[78] Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Committee Hansard, 21 April 2017, p. 30.

[79] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, The Treasury, Committee Hansard, 21 April 2017, p. 60.

[80] Mr Paul Drum, Head of Policy, CPA Australia, Committee Hansard, 21 April 2017, p. 51.

[81] Mr Michael Croker, Tax Leader for Australia, Chartered Accountants Australia and New Zealand, Committee Hansard, 21 April 2017, p. 51.

Additional Comments by Senator Nick Xenophon - Levelling the playing field can be a logistical nightmare – let’s get it right

[1] Amazon, Submission 26, p.35.

[2] Amazon, Submission 26, p.35.

[3] Amazon, Submission 26, p.37.

[4] Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, the Treasury, Proof Committee Hansard, 21 April 2017, p. 4.

[5] Mr Paul Joseph Drum, Head of Policy, CPA Australia, Proof Committee Hansard, 21 April 2017, p. 51.

[6] Amazon, Submission 26, p. 6.

[7] KPMG, Estimating the direct GST revenues from alternative collection models, 2017, Appendix D in Amazon, Submission 26, p.5.

[8] Ms Erin Turner, Acting Director, Content, Campaigns and Communications, Choice, Proof Committee Hansard, p.28.

[9] Mr Kainoa James Lincoln, Business Operations Adviser, Freight and Trade Alliance, Proof Committee Hansard, p.42.

Dissenting Report by Labor Senators

[1] Jackson Stiles, Delay the online shopping tax, Senate committee to urge government, The New Daily, 24 April 2017, http://thenewdaily.com.au/money/your-budget/2017/04/24/ebay-gst-delay/ (accessed 8 May 2017).