Thanks Lyndal. I have always understood how GST is paid by companies but have never been in a situation where the GST was paid as a seperate amount by a different entity. In this case, it is ebay and the seller. Usually it is one amount in total. I realise that overseas sellers would have no reason or inclination to collect GST for another country, and that this is one way of ensuring that the GST is collected. I just hope it works for refunds. Time will tell.

Cheers