This info may interest GST Registered Businesses who buy from overseas on eBay to resell.
Do you import goods worth A$1,000 or less? | Australian Taxation Office
https://www.ato.gov.au/Newsroom/smallbusiness/GST-and-excise/Do-you-import-goods-worth-A$1,000-or-le...
12 June 2018
From 1 July 2018 overseas businesses that meet the GST registration threshold of A$75,000 will need to charge GST on goods that are:
less than A$1,000 (low value)
imported into Australia
not GST-free (such as most basic food, alcohol, tobacco, or tobacco products).
How will this affect you?
You will be charged GST on low value goods that you import if you are:
not registered for GST, or
are GST registered but importing goods for personal use.
You should not be charged GST if you:
are registered for GST
import the low value goods for business use in Australia, and
provide your ABN to the supplier and a statement that you are registered for GST.
If you're charged GST incorrectly you should contact the supplier to let them know that you're registered for GST, and request a refund.
Note that not all receipts that have GST applied will be tax invoices. They will need to contain an ABN to be considered a tax invoice. Overseas suppliers may be registered in the simplified GST system and have an ARN instead of an ABN
