GST on Imported Goods, page-59

The tax laws are set in the pre internet era and should be completely rewritten to account for multinational and transnational
business practices including transfer pricing, debt loading and overseas IP & trademark cash-boxing.
Apple Australia, for example is owned by Apple Ireland and the Republic of Ireland is a multinationals' conduit to tax havens.
Last year the EU Commissioner for Taxation deemed that Apple owed the ROI E13 billion in forgone tax for transactions done
by its Irish paper office for goods sold outside the ROI.

The question is: How much of this E13 Billion ought to be paid to Australia?