The Law of Contracts provides that when a contract is entered
into (eg for sale/purchase of an article) the place of contract shall be the location of the article.
For example if you are in Sydney and you are purchasing an article which is located in Broken Hill, the place of contract
is at Broken Hill. Therefore, if you purchase an article from say Germany thru ebay and you live in Sydney, then the place
of contract is Germany. Therefore, an Australian Law for GST cannot apply.
If the law was an import levy, yes..fine..but the GST is not an import levy, therefore it is an illegal tax.