Jane Smith has always had a great love of flowers. After many years of working tirelessly for others, she started her own business.

It will be called Jane's Own Flowers and will have a December 31 year end.

Her store opens for business on July 1, 2018 and, during the first 18 months of operations has the following quarterly revenues:

July To September, 2018 $6,000

October To December,2018 5,000

January To March, 2019 8,000

April To June, 2019 10,000

July To September, 2019 16,000

October To December, 2019 20,000

Total For 18 Months $65,000

Required:

1. Advise Jane as to when she must start collecting GST.
2. Also advise her by what date GST registration must be completed.
3. Show all calculations