GST "should" have been applicable to the fees, at minimum on all Australia to Australia transactions conducted specifically on the Ebay Australia site from 1st July 2000 onwards. It was ludicrous that Ebay, who from memory had an office in the North Sydney area and representatives at collectors fairs, did not even hold an Australian ABN number for quite a while after that.

I had thought that Ebay's objection to the so-called "Netflix Tax" was that they were going to be expected to collect tax on foreign goods sold to Australian buyers (and if that were the case I would agree with their objections), not that they objected to an appropriate payment of GST tax on Australian transactions on a site that they deem to be their Australian site.

In my opinion this application of the tax being applicable on the fees generated on the Australian Ebay site (at least by Australian sellers) is both appropriate and overdue.