This article examines aspects of electronic commerce taxation in Australia and focuses on "remote vendor" transactions, where the only nexus between a non-resident and Australia is the transaction itself. Typically, such transactions involve the supply of goods, services, products, information or intellectual property rights to an Australian resident by a non-resident that has no physical presence, assets or agents in Australia. The article first provides an overview of the taxation of remote vendors and then considers the relevant source rules and issues relating to income categorization.