A quick look at the ATO website:
"will not need to charge GST on a sale of low value imported goods to Australian GST-registered business if they provide their Australian business number (ABN) and confirmation that they are GST-registered."
https://www.ato.gov.au/business/inte...mported-goods/
"As soon are you are aware Australian GST is likely to apply to the sale of goods, Australian consumer law requires that you display a GST-inclusive price."
"GST does not apply to sales of low value imported goods made to Australian GST-registered businesses who are making the purchase for business use."
"When you charge GST on a sale of low value imported goods you must issue a receipt to the customer."
"However, you should not charge GST or issue a tax invoice with an amount of GST payable if the sale is made to a customer who is not a
consumer. This is because you have obtained their ABN and information or a statement that they are registered for GST)."
https://www.ato.gov.au/business/inte...re-registered/
"When you make a taxable sale of more than $82.50 (including GST), your GST-registered customers need a tax invoice from you to be able to claim a credit for the GST in the purchase price.
If a customer asks you for a tax invoice, you must provide one within 28 days of their request."
https://www.ato.gov.au/Business/GST/...-tax-invoices/
"
Special rules for re-deliverers calculating GST
If you are a re-deliverer, the GST you charge will be:
- 10% of the amount paid by the customer for the goods, plus
- 1/11th of the amount the customer pays for your services to get the goods to Australia. As a re-deliverer, GST applies to all of your services, including international the transport services and insurance for the transport of the goods."
https://www.ato.gov.au/Business/International-tax-for-business/GST-on-low-value-imported-goods/Who-chargesGST/?anchor=SpecialrulesforredelivererscalculatingGS#S pecialrulesforredelivererscalculatingGS
So ebay don't need to tax on shipping it seems.