The biggest question is ‘when do I have to register for GST?’. The textbook answer to that question is you must register when your business reaches sales of $75,000 in the course of 12 consecutive months, 12 rolling months. So this doesn’t necessarily mean a calendar year or a financial year, but 12 months in a row of trading. If you are projected or about to have reached $75,000 in sales you must register for GST. You must for GST. Sales are sales directly to customers. So that’s not including expenses or after expenses. It’s not profit. It’s turnover, customer invoices.