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I think for it to have GST implications your contract will have to change so it is with Google Australia.
If Google US is willing to show you clicks in AUD, thats lovely, but will not have any GST impact.
Think of it this way - at the moment they convert at moment of payment (or close enough). This sounds like they are only suggesting that they will change the moment when they will do that conversion.
However, if they are suggesting that your contract will change to one with Google Australia (and this is what happened with the Euro - people seeing their info in Euros have to agree to have their contract changed to be with Google Ireland) then there *will* be GST implications. As Google AU is in all likelihood doing more than $AUD50K pa (no, really, I hear Google is that big ;)) they will need an ABN and be registered for the GST. If you are also registered for GST then you should receive 'recipient generated tax invoices' from them along with your money, which will probably be 10% higher. As with all such things, in theory, in the long run it is GST neutral.
(This is how I understand it works, but I just pay the BAS bill that my accountant tells me to...)
I hope this happens - I am so sick of money arbitrage!
Can you let us know if you get any further info? :)
Think about it - if the fruit shop buys some oranges from overseas and some from a local grower, you still see GST for both items. The fruit shop can't go, 'oh, these are *foreign* oranges - theres no GST on these!'.
 Note - none of us currently have a contract with google .AU, so this doesn't apply to the current situation
Nothing detracts from your POV though.
I just remembered that fact [and other junk] from some firey anti-GST debates of the day in which I had participated.
I consider the GST issue with AdSense to be a non-issue. Don't sweat about it.
Then again I'm a silly old SOB who could care less. Pee'ing off the establishment at my age is now a refined "art form" akin to fishing for trout.
And y'all think I'm joking?
Takes all shades of opinion! And? I have many shades depending upon the issue.