This report provides an executive summary and table of contents, followed by an introduction to Amazon Incorporation, the world's largest e-commerce company, and its operations. The report identifies the company's headquarters and industry, along with its employee numbers globally and in Australia. It then delves into the legislative regulatory framework governing Amazon, including the Privacy Act 1988, Spam Act 2003, and Competition and Consumer Act 2010 (Cth), emphasizing consumer rights and protections under Australian law. Furthermore, the report analyzes the impact of treaties, conventions, and agreements on Amazon's products and services, particularly the double taxation strategy, the Australia-United States Free Trade Agreement (AUSFTA), and the ASEAN-Australia-New Zealand FTA, as well as the Australia-New Zealand Closer Economic Relations Trade Agreement (ANZCERTA). These agreements affect Amazon's ability to offer services, lower regulatory compliance costs, and facilitate efficient product delivery, ultimately impacting its competitive advantage and profitability in the Australian and New Zealand markets. The report concludes by referencing the sources used.