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    E-Commerce: Goods Warehousing and Tax Avoidance

    Access Status
    Fulltext not available
    Authors
    Pearce, Prafula
    Pinto, Dale
    Date
    2018
    Type
    Conference Paper
    
    Metadata
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    Source Conference
    Australasian Law Teachers Association Conference
    Additional URLs
    http://www.alta.edu.au/page-18095
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/75052
    Collection
    • Curtin Research Publications
    Abstract

    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.

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