there are flaws in this
(1) Tax avoidance is not illegal and is something that most people do. Avoiding paying more tax than they are required to do. Quite different to tax evasion
(2) As pointed out, the GST on zero is zero and so no tax avoidance
(3) If you make a purchase overseas then there cannot be GST since the AU government cannot charge its taxes in other countries. Same as a UK resident buying goods in Australia will not have to pay 17.5% VAT that might be charged in the UK.
There is one issue in that if QF was to look at a membership , see that it had been instantly moved to AU would believe that it was just to avoid the membership fee and that could be in breach of the membership T&Cs, but that is completely different.
Dave
Yes, tax evasion is the term.