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If you don't register for GST and are required to do so, you may have to pay GST on the sales you have made since the date you became required to register.This could happen even if you did not include GST in the price of those sales. Watch: In working out your projected GST turnover, don't include amounts you receive for the sale of a business asset (such as the sale of a capital asset) or for any sale you made, or are likely to make, solely as a consequence of ceasing or substantially and permanently reducing the size of your business.

Couples who apply don't have to provide any further documentary evidence or proof of their relationship.

We'll notify you in writing of your GST registration details, including the date your registration is effective (and your ABN details, if you haven't already received them).

You must register for GST if: If your business or enterprise doesn’t fit into one of the above categories, registering for GST is optional.

] is filled in beforehand (which is usually done at the hospital).

In this case registration to the authority is not necessary.

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