1 You have established a new business known as Ice Cream Delights. You have developed a new type of ice cream and have received sales orders, for the next three months, from major supermarkets, valued at $81,000. You have not yet supplied any ice cream to any business. You are not sure of your responsibilities with respect to the goods and services tax. A Does Ice Cream Delights have to register for GST? Explain why. Word limit: 20 to 50 words. B If the expected sale of Ice Cream Delights are $250,000 per annum, how often each year will this business report and pay GST to the Australian Taxation Office? Word limit: 20 to 50 words