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.