3. outline the international and australian tax implications for an australian company resulting from each of the following purchases in transactions:

a. an australian company purchases goods from an australian supplier via their website located in australia. the business pays using a credit card through a Payment Gateway set up in Bermuda, a known tax haven.

b. an australian company purchases goods from an australian supplier's website which is located in the U.S. Payment is made via credit card to a U.S. account.

c. an australian company purchases goods from a U.S. manufacturer from their website located in the U.S.