ISSN: 1204-5357

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Research Article Open Access

Ten Tax Issues Relating to Conducting Business in Cyberspace


The rise of Internet commerce will present a range of challenges for the Australian Taxation Office (ATO), as it will transcend state and national borders and commerce will become truly global in every sense. Small and medium enterprises (SMEs), and more consumers than ever before, will have the opportunity from the comfort of their personal computers or WebTVs, to buy and sell goods internationally.

Dale Pinto

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