Consider each of the following situations in relation to GST registration. Is each person required to be registered? If so, why? 

1. Dean, a professional tuna fisherman, based in South Australia and whose annual turnover from sales of fresh tuna for export is expected to be $400,000; 

2. Alan, a part time Uber and Ola driver, whose annual turnover from ride sharing is expected to be $40,000; 

3. Foodsecure Ltd is a registered charity that provides fresh food and groceries at a reduced price to people in need. The annual turnover including donations is expected to be $140,000. All profits are passed back into the business; 

4. Georgio is a part time gardener and also sells plants at the markets on the weekend. His annual turnover will be approximately $20,000 from part-time gardening and $35,000 from the sale of plants.