It has raised questions as to whether there could be a common policy on taxing online purchases between Australia and this country - or even further abroad.
GST Partner at PWC Eugen Trombitas said he believed it was a concept worth exploring.
"Our clients, the corporates, so if you think of the West Coast of the US... They're saying, 'wouldn't it be nice to have consistent and simple rules, not just across Australia and New Zealand, but across the Asia-Pac region.'
"The challenge is around international sovereignty, and how would governments share in that revenue. Could New Zealand collect the tax for Australia, Japan and South Korea?"
Submissions on the proposed changes to New Zealand's on-line GST laws close in a week.
You can hear more about the implications of extending GST on-line, on Insight on Sunday Morning.