Arazon Plc is incorporated in the UK and sells various products online to consumers all around the world with some located in Australia. If, in the last financial year, Arazon Plc made sales to Australian consumers totalling $70,000, does Arazon Plc need to register for GST in Australia?
A) No as Arazon Plc is incorporated in the UK and has no place of business in Australia
B) Not at this time as its total sales to Australian consumers are below $75,000 per annum
C) Yes as there are some sales made in Australia to Australian consumers
D) Yes as a foreign business must register for Australian GST if its annual sales exceed $50,000

Question

Quizplus · Accepted Answer

Businesses, including foreign entities, are required to register for GST in Australia if their annual turnover from sales connected with Australia is $75,000 or more. Since Arazon Plc's sales to Australian consumers total $70,000, it is below this threshold.

Arazon Plc Is Incorporated in the UK and Sells Various