8 November 2018
You're required to register for GST if:
Your activities may be regarded as an enterprise if you:
A one off transaction can still be considered to be an enterprise.
If you're registered for GST, remember to include GST in the price you charge for certain property transactions. You can also claim credits for the GST included in the price of goods and services you buy for your business.
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Claiming GST credits can be simple - here are some tips to help.
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GST and fuel tax credits must be claimed within four years.