That's the crux of the problem. The GST is essentially every business person in Australia having to self assess and become a tax collector on behalf of the ATO

That's the crux of the problem. The GST is essentially every business person in Australia having to self assess and become a tax collector on behalf of the ATO. I am scrupulous when tracking GST for my local clients, but when I sell to someone overseas, I haven't a clue about their local regulations or tax requirements, and I don't have the resources to stay abreast of it. I used to be a consultant for various enterprise systems. In Australia, there are something like 8 total permutations for GST (GST Free, GST Exempt, Capital Acquisition etc. on purchases and sales) Quite straightforward. However, if you look at the USA, with their local, state, county and federal tax laws across the country, there are something like 60,000+ likely permutations.