Hemi Ngata and Pita Ngata are brothers. They formed a partnership, Ngata Brothers Auto Service ("NBAS") on 2 November 2019. The partnership runs an automobile service business. Hemi and Pita are both mechanics and they operate the business together. They agreed to share the profit and liabilities equally among themselves. Hemi is 29 years old and Pita is 27.

Pita's wife Aroha works for the partnership. Aroha is 25 years old. She has 4-years work experience with a furniture retailer and is familiar with customer service and stock management. She was paid a salary of $52,000 before she left the furniture store.

Aroha is now responsible for answering the phone calls, bookings for the car services, ordering vehicle parts and book keeping. It was agreed that Aroha would accept a salary of $50,000 at NBAS.

The partnership has not registered for GST, as the Ngata brothers did not expect the revenue in the first year would be high. However, their business grows quickly in the last couple of months. Aroha has reviewed the sales records and noted that the revenue in November 2019 was $4,100, and $4,000 in December 2019. Following the release of a radio commercial, the revenue increased to $9,800 in January 2020 and kept growing in the past two months. The revenue in February 2020 was $13,500 and reached $15,800 in March 2020. Aroha estimates the monthly revenue will be around $16,000 in the future periods. Aroha thinks NBAS might need to register for GST now. She requested you to assist her in GST registration.

Required:

a) Advise Aroha what is required to ensure that the salaries paid to her is deductible by the partnership and would not be reallocated by Inland Revenue.