The furore over being able to buy the new AB jerseys overseas for less than they are sold locally once again calls into question how well our tax legislation is dealing with internet commerce.

The pricing of the jerseys overseas would seem to allow them to be imported into New Zealand GST and duty free (provided only one is imported at a time).

NZ retailers are again (understandably) questioning the tax exemption threshold for imported goods.

In my view the issue here is how well our tax system deals with e-commerce. There needs to be a technology based solution to ensure consumption taxes are being imposed where the consumption occurs. Domestic legislation can have some impact but ultimately countries need to deal with this issue multi-laterally.


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