Well it's hard for them as people are using a vpn with a shipping company. Those parcels hit Australia with the big amazon logo on it and they get in trouble with a please explain and pay this fine. People have brought it on themselves to force amazons hand like that.
If it was pay at the border then fine.
Gerry Harvey is the ultimate anti Australian businessman. He wants people to pay more tax while paying zero himself. Just like the online shopping he had a cry about a few years ago, his stores are still around. He keeps making it harder for everyone while the outcome has no change of what he's crying over.