"All" the research and development was done abroad, not in Australia. The products were created abroad, so you can't expect the full added value to reside in Australia...
The thing with taxes like VAT is that they are supposed to apply fully to the end product, no matter where it was made. This is made to prevent tax evasion schemes.
foreign company tax avoidance?
"Technology giant Google last year paid $11.7 million in corporate tax to Australian government coffers, on revenue of $438.7m and profits of $58m." ~ http://www.theaustralian.com.au/business/media/google-admits...