Which One of the Following Statements Is not True in Respect

Which one of the following statements is not true in respect to overseas businesses and their Australian GST obligations?

A) Overseas businesses must levy and collect GST where they sell more than$75?000Australian dollars) of goods and services to Australian consumers
B) Overseas businesses must register for GST, charge GST on sales of imported services and digital products to Australian consumers, and pay the GST collected to the Australian Taxation Office
C) Overseas suppliers must work out if their customer is an Australian consumer by using information about the purchaser from their business systems
D) Overseas suppliers have a choice whether to register for GST in Australia and this choice is not affected by the level of sales to Australian consumers