Thanks countessa. i looked at your links. Thank you. they confirm obviously the reasons why to my question, but it also confirms that private sales in Australia are treated differently to private overseas sales where the item is then imported ie via the EDP. ive bought hundreds of items on ebay from the US and never asked for the invoice to be falsified. its interesting that an item on ebay is listed as either new or used so in a perfect system this could be the arbiter for the application of gst. sadly not of course according to the legislation. Anyway thanks again. im signing off now. Cheers