eBay says it will likely block Australian shoppers from buying goods from overseas if the government pushes ahead with plans to apply GST on all goods sold through the online marketplace.

Goods bought from overseas sellers and imported to Australia worth less than $1000 are currently GST exempt, but Treasurer Scott Morrison wants to apply the 10 per cent tax to all sales from July 1 this year.

"Regrettably, the Government's legislation may force eBay to prevent Australians from buying from foreign sellers," eBay Australia and New Zealand vice president Jooman Park wrote in a submission to a senate inquiry into the so-called "Amazon Tax".

"This appears to be the most likely outcome at present.