E-Commerce: Goods Warehousing and Tax Avoidance
Australian consumers are increasingly purchasing goods from other countries, especially through on-line platforms such as eBay. It is anticipated that global ecommerce sales will reach US$4.5 trillion by 2021 with Australia being in the top ten countries to engage in this form of trade. On-line plat...
| Main Authors: | , |
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| Format: | Conference Paper |
| Published: |
2018
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| Online Access: | http://www.alta.edu.au/page-18095 http://hdl.handle.net/20.500.11937/75052 |
| _version_ | 1848763417015353344 |
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| author | Pearce, Prafula Pinto, Dale |
| author_facet | Pearce, Prafula Pinto, Dale |
| author_sort | Pearce, Prafula |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Australian consumers are increasingly purchasing goods from other countries, especially through on-line platforms such as eBay. It is anticipated that global ecommerce sales will reach US$4.5 trillion by 2021 with Australia being in the top ten countries to engage in this form of trade. On-line platforms and logistic companies are increasingly providing overseas sellers with warehousing facilities in Australia and other countries to store the merchandise for faster delivery of products to on-line shoppers. They provide a local address, a warehouse and local bank account. This practice can have a substantial impact on Australian tax revenues which could in turn adversely affect local retailers.
This paper examines whether overseas sellers are carrying on a business in Australia for tax and consumer law purposes in the circumstances described above. The paper also explores the shortcomings of the current Australian tax rules, and offers possible solutions. |
| first_indexed | 2025-11-14T11:03:07Z |
| format | Conference Paper |
| id | curtin-20.500.11937-75052 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:03:07Z |
| publishDate | 2018 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-750522019-03-15T01:26:57Z E-Commerce: Goods Warehousing and Tax Avoidance Pearce, Prafula Pinto, Dale Australian consumers are increasingly purchasing goods from other countries, especially through on-line platforms such as eBay. It is anticipated that global ecommerce sales will reach US$4.5 trillion by 2021 with Australia being in the top ten countries to engage in this form of trade. On-line platforms and logistic companies are increasingly providing overseas sellers with warehousing facilities in Australia and other countries to store the merchandise for faster delivery of products to on-line shoppers. They provide a local address, a warehouse and local bank account. This practice can have a substantial impact on Australian tax revenues which could in turn adversely affect local retailers. This paper examines whether overseas sellers are carrying on a business in Australia for tax and consumer law purposes in the circumstances described above. The paper also explores the shortcomings of the current Australian tax rules, and offers possible solutions. 2018 Conference Paper http://hdl.handle.net/20.500.11937/75052 http://www.alta.edu.au/page-18095 restricted |
| spellingShingle | Pearce, Prafula Pinto, Dale E-Commerce: Goods Warehousing and Tax Avoidance |
| title | E-Commerce: Goods Warehousing and Tax Avoidance |
| title_full | E-Commerce: Goods Warehousing and Tax Avoidance |
| title_fullStr | E-Commerce: Goods Warehousing and Tax Avoidance |
| title_full_unstemmed | E-Commerce: Goods Warehousing and Tax Avoidance |
| title_short | E-Commerce: Goods Warehousing and Tax Avoidance |
| title_sort | e-commerce: goods warehousing and tax avoidance |
| url | http://www.alta.edu.au/page-18095 http://hdl.handle.net/20.500.11937/75052 |