holesales Sales Tax (WST), a form of indirect taxes on inputs (Australian Competition and Consumer Commission – GST, 2000). Prior to the GST implementation, car manufacturers in anticipation of the negative effects of the GST, because of customers postponing purchases in order to receive price benefits of the GST, had attempted to counteract expected falls in market activity through a range of deals. Conversely, their fears were unwarranted, as new auto sales were positive in 2000.
             The initiation of the Automotive Competitiveness and Investment Scheme (ACIS) is another major opportunity for the automotive players. Aimed at guiding the automotive industry development, the ACIS is directed toward "encouraging investment and innovation in the automotive industry" (Department of Innovation, Industry and Regional Development, 2002). Over a period of five years, commencing 1 January 2001, "ACIS will provide $2 billion in benefits to eligible firms" to shape the Australian vehicle manufacturing industry into a stronger global player (Deloitte Touche Tohmatsu – Australia, 2002).
             Inevitable, the global automotive market is bound to have an effect on the Australian industry. Rationalization trends of "amalgamations, mergers and alliances occurring globally between industry players" (Deloitte Touche Tohmatsu – Australia, 2002) will impact Australia continually. Continual rationalization coupled with greater efficiency will facilitate profitability and help the players become competitive globally.
             Another emerging trend is the integration of supply chains. This movement becomes more important as companies seek to gain efficiencies in the different business operations. eCommerce is expected to play a critical role in improving the competitiveness of these companies. In general, "strong long-term relationships" between members of the supply chain will "lower costs and boost produ...