[1] The consumer advocacy group Choice has noted that people who conceal their location may escape paying the GST even if it is imposed by the federal government.
[2] The consumer group said the problem revolves around the use of VPNs to circumvent the 10 per cent tax on “intangible services”.
[3] They are advising the government to instead tackle the root cause of the problem such the high local costs of TV shows, music and movies.
[Source] Australian Information Technology News – ‘Netflix tax’ might not be imposed on all