GST is one of our more modern taxes (there's not much competition on that front, to be fair).  But it became out-dated soon after introduction once consumers went global and commerce went "e". The $1000 low-value threshold, exempting imports from GST, was a compliance-saving measure that hardly mattered to consumers at the start of the millennium.  That has changed, business has changed and the threshold is about to be removed. Now some of our most modern businesses are bracing themselves for an uncertain impact.