One interesting area to note is the current goods and services tax (GST) treatment on the supply of "low value goods" to Australian consumers. Low value goods are often purchased by a consumer over the internet from a non-resident E-tailer. Generally in this situation, no GST payable on the importation of the goods into Australia if the goods are valued at less than AUD1,000.

Some Australian retailers have raised serious concerns for the local Australian industry as a result of the popularity of online sales and the operation of the low value GST important threshold. These concerns received media coverage throughout 2012.

A review carried out by the Australian Productivity Commission in 2012 examined whether the AUD1,000 threshold should be lowered. The Productivity Commission concluded that it will not remove the threshold any time soon, due to the compliance costs that will be involved. However, it has not ruled out the possibility of it being lowered in the future.