This article applies to selling in: Australia

Tax Policies

As between you and Amazon, you will be responsible for the collection and/or payment of any and all of your taxes. Any and all fees payable by you to Amazon pursuant to this Agreement are exclusive of all sales, use, goods and service and similar taxes, and you will pay any taxes that are imposed and payable on such amounts. Except as otherwise provided in this Agreement, you agree that Amazon is not obligated to determine whether taxes apply to, and Amazon is not responsible to collect, report, or remit any taxes arising from any of your transactions. However, if a taxing authority requires us to pay any of your taxes, you will promptly reimburse us for the amounts paid. If your products are shipped from outside of Australia, the recipient of the product may be required to pay, upon delivery, an amount related to assessed sales, use, goods and service, excise, import, and other taxes or duties. Such taxes or duties, if any, are in addition to the sales proceeds collected by Amazon.

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