A level playing field would also be eliminating GST on all domestic purchases under $400.
Not sure I follow that. Yes, you could do that, and cause the +$400 to have slightly higher GST. All to cater for a wealthy overseas company. Or, you could make it an even playing field by making the unchanged current GST to cover all eligible goods and services. Actually, it does already, the Amazons have escaped this to date as there was no mechanism to cater for it. But with todays technology, like Amazon's, it can be catered for. A bit of irony there. Netflix has no issue, neither does Apple. The issue is smaller overseas suppliers, to make it relatively easy. For Amazon its p?ss easy, they want to play hardball. So, a little surprised that you wish to follow the rich and famous to get an advantage over the masses.