It does not level the playing field. A foreign company cannot reclaim GST on input cost. A 10% levy will kill the profit margin of the magority of businesses an

It does not level the playing field. A foreign company cannot reclaim GST on input cost. A 10% levy will kill the profit margin of the magority of businesses and make it impossible to compete in Australia. You are probably best creating an Aus subsidiary but then you open yourself up to accusations of transfer pricing. In addition it’s likely other countries will do something similar in retaliation and this will hurt Aus exporters. There is a reason why this wasn’t done earlier and it’s because it’s really stupid. Only big businesses can sufficiently amortize compliance cost and hire enough lawyers and accountants to transfer price away the profits to some tax haven. Small businesses will get hosed.