The Tax Office has come up with an action plan for its approach to the effects of the Internet and electronic commerce on taxation that includes the setting up of an e-commerce forum, specific Tax Office actions and a number of discussion papers.

‘While this report continues to show that current levels of Internet-based business activities have little immediate impact on tax revenues, it is important for the Tax Office to be well positioned to take advantage of the opportunities offered by new technology and to meet challenges as they emerge,’ said Bruce Jones, acting Tax Commissioner.

The Tax Office plans to establish an e-commerce consultative forum, as well as taking specific steps to address the potential revenue impacts of the Internet, service obligations and opportunities, jurisdictional and administrative issues.

Discussion papers on jurisdictional and administrative issues are available, and will be used by the Tax Office to form the basis of its contributions to the Internet taxation debate both domestically and internationally.

The action plan is detailed in the Tax Office’s Tax and the Internet: Report can be found on the Web at