Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleThe Amazon Tax: Introducing GST on Low-Value Imported Goods.AuthorsJILLIN YANSubjectsNEW Zealand; VALUE-added tax laws; IMPORT taxes; AMAZON.COM Inc.; ONLINE shopping; TAX lawsPublicationTe Mata Koi: Auckland University Law Review, 2019, Vol 25, p294ISSN0067-0510Publication typeArticle