extension of Australia's current Goods and Services Tax to include digital services, adding 10% to virtual items and services purchased online
Not quite. Digital services are already taxed. The tax is being extended to digital services provided from offshore, because Netflix have discovered they can skirt the current tax provisions by having no footprint in Australia and hosting entirely offshore. As the monthly fee falls below the threshold at which personal goods are normally exempt from taxation on import (as it's not worthwhile to collect it) they can charge no tax. However the existing rivals
(eg Quickflix) do have an on-shore presence and so have to charge their customers tax, creating a distinctly unlevel playing field.
I expect New Zealand to follow suit shortly as the same issue is present there.