There are many things to consider when you are starting a small business. Not every business needs to register for GST. You must register for GST if you satisfy both of the following criteria:
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You are carrying on an enterprise
You’re annual turnover will exceed $75,000
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Your turnover does not have to reach $75,000; you meet the turnover threshold when it appears you will exceed $75,000. You must also register for GST if you provide taxi travel as part of your business.