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2020 LIV Council Elections

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Taxing times

Taxing times

By Raoul D’Cruz, Jim Koutsokostas and Michael Parker


States in the US are finally allowed to collect sales tax from out-of-state suppliers in an approach similar to low value goods changes to Australian GST. by Raoul D’Cruz, Jim Koutsokostas and Michael Parker The United States Supreme Court (US Supreme Court) decision in South Dakota v Wayfair Inc et al1 (Wayfair) has been described by the Australian press as “the most important tax decision in half a century, the largest tax case you've never heard of”.2 Wayfair illustrates the global trend (reflected in recent changes to the Australian GST system) of fairness and competitive disadvantage concerns being used by policy makers to justify widening the scope of local taxation rules, in order to capture remote sales that were traditionally outside a taxing jurisdiction. Such trends in Australia have led to global online retail giants closing off certain avenues, such as Amazon

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