If you have a registered business and are, or planning to turnover more than $75,000 a year, then you MUST register for GST. If your turnover is $75,000 or less, you may elect to register for GST if you think your business would benefit from registering, however it is not compulsory to register.

The Australian Tax Office website has plenty of helpful tips, info and short videos for business operators that are very informative. Visit them on www.ato.gov.au