"Netflix Tax" now current from 2018 I believe.
quote:
Further Information: "Netflix tax" effective 1 July 2017
Dear Rodney,
You might have seen our recent email about changes to Australian tax legislation (the "Netflix" tax) which will impact fees on
ebay. We want to provide you with some further details about this change and how it may affect you.
This legislative change imposes Goods and Services Tax (GST) on digitally delivered services offered to Australian based consumers by non-resident suppliers, starting 1 July 2017. This includes the
ebay service.
If you're a private seller:
GST of 10% will be applied to your fees and will be shown on your monthly invoice. We recommend you familiarise yourself with our updated rate card ahead of this change.
If you're a business seller:
If you have a valid Australian Business Number (ABN) and are registered for GST, you can get an exemption by registering your ABN with
ebay here (make sure you enter your ABN with no spaces). No GST will be applied to your fees.
To help you understand this change, see our updated rate card and our frequently asked questions.
Regards,
The
ebay Team