From my Retired Accountant point of view, Amazon, and Google, and others, should have been charging Goods and Services Tax (GST) on all adverts from way back when GST came in, just like sales tax and vat. :-)
However, they (all advertising companies) have been getting away with not sending the gathered tax to Australian Tax Office (ATO) for many years. Hence the Enquiry/Royal Commission into the large off-shore companies avoiding tax. And the rest of the world watching how Australia handles fines, etc so the other countries can follow suit.
I remember when the ATO removed my Australian Business Number (ABN) for not sending them the GST on my royalties. I told them I was not selling, Amazon, B&N, Kobo, etc was collecting the GST, so talk to them about any GST on sales before I received royalties.
When ATO offered to reinstate my ABN I told them I did not need it. That was fun. :-)