[1] http://interjuke.com/jukebox
[3] These include the extension of the use of fibre optic cabling from just international connections and local area networks to widespread use over all telecommunications systems. The change over from copper wiring to fibre optics will be a long and costly process. New technology friendly subdivisions are an increasing phenomenon and will become more so in the future. These subdivisions usually provide fibre optic cabling connecting to all houses which connects to the limited fibre optic cabling provide by telecommunications providers such as Telstra.
[4] Internet Commerce - To buy or not to buy? Joint Committee of Public Accounts and Audit, 24-6-98. Para 3.17
[5] ibid
[6] Although not considered in the 1997 Tax and the Internet report a VAT, in this context, will have the same collection problems as customs duties and sales taxes just on a much larger scale due to the broad based nature of a VAT.
[7] Australian Tax Office, Tax and the Internet, AGPS, Canberra, 1997, p53.
[8] Electronic Commerce: The Challenges to Tax Authorities and Taxpayers. An informal round table discussion between business and government. OECD Report. Turku, Finland. 18-11-97
[9] "Australian banks are steadily providing a range of banking services. Ultimately, a customer will be able to perform over the Internet the full range of banking services, including opening accounts, that they are now performing through traditional methods. Once this power becomes available, then people from other countries should be able to do the same. At the same time, Australians will have the opportunity to use offshore banking facilities. For the potential tax evader, the optimal bank is one that is as least as accessible and well-run as any local institution, but that remains beyond the reach of the domestic tax authority." Internet Commerce - To buy or not to buy? Joint Committee of Public Accounts and Audit, 24-6-98. Para 3.20
[10] Part I - Place of Consumption, Consumption Tax Electronic Commerce Sub-Group Mandate and Work Programme, OECD, 1999, para 9.
[11] OECD report as above n8, para 53.
[12] OECD Mandate and Work Programme, as above n10, para 12-17.
[13] id at para
[14] ibid
[15] id at para 14
[16] id at para
[17] Part II -Consumption Tax Administration and Technology Issues, Consumption Tax Electronic Commerce Sub-Group Mandate and Work Programme, OECD, 1999, para 41.
[18] A New Tax System [Goods and Services Tax] Act, 1999 (CTH).
[19] OECD Mandate and Work Programme, as above n17, para 42.
[20] An exception is when the supplier also owns a physical element of the pathway through which the electronic transaction was made and that this element is physically located in Australia. This is a very tenuous link and would be extremely difficult to verify.
[21] Electronic Commerce: Taxation Framework Conditions. OECD Report. Ottawa, Canada. 8-10-97, para 11, box 3.
[22] ibid
[23] A New Tax System [Goods and Services Tax] Act, 1999 (CTH).
[24] id s195-1
[25] id s84-5
[26] OECD report as above n8, para 69.
[27] ibid
[28]
id para 73-77
[29] Nellen, Annette, State Governments - What's Acceptable, What's Not Acceptable, San Jose University.