Not quite correct
It's not a tax on stuff brought on line.
Current Customs regulations waive the collection of Duty and GST on ALL Imports (other than Tobacco and Alcohol) with an FOB value of less than AUD1000.00 (this is a change that came into effect back in February 2005) irrespective of how they are purchased or how they arrive. What Gerry is calling for is for this regulation to be rolled back.
Duty is calculated on the FOB value of the goods whilst GST (flat rate of 10%) is calculated on the FOB value of the goods plus freight and insurance and any duty that is payable.