Internet commerce offers new and challenging opportunities to advance international trade.
It is essential that there be an effective domestic and international regulatory environment that will encourage the growth of internet commerce. The inquiry focused on Australian small and medium enterprises, the operation of the Customs screen free limit, the privacy regime, the administration of the taxation system, and the implications for Australia's tax base arising from the growth in internet commerce. Beyond this point it is difficult to make predictions. In the final years of the 20th century, government and industry are just beginning to comprehend the dimensions and implications of internet commerce. In the next century, we will witness advances in both technology and the way internet commerce is conducted.