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@thereallygoodbookshopcomau wrote:

Sorry Digital-Ghost, it's not really as simple as ebay not charging it at all. 

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It is, because the rules are different when it comes to an international company (eBay) now being required to collect GST.

Busines to business transactions are exempt if both businesses are registered to collect GST, and eBay seems to have gone for the simplified version, which means they don't have to collect GST from GST registered businesses, but they can't claim any of the GST they might pay on goods and services in Aus (which is likely very minimal) as input credit.

For Australian GST-registered businesses using eBay in a business capacity, the buyer is considered the end consumer of eBay's services, not the seller.