The e-commerce company eBay says it has no plans to follow the lead of its rival, Amazon, and block Australian shoppers from accessing its international marketplace.

Last week, Amazon announced it would block Australian shoppers from July in order to adhere to new GST reforms.

The changes means overseas companies, registered with the Australian Tax Office, will be required to collect GST on goods, no matter the cost.

The government says the changes will be good for consumers, and create a level playing field. But critics aren't convinced.