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Melody Limited, a non-resident, supplies access to music on a subscription basis over the Internet. Melody Limited also supplies licences for businesses, such as restaurants

Melody Limited, a non-resident, supplies access to music on a subscription basis over the Internet. Melody Limited also supplies licences for businesses, such as restaurants and bars, to play music in a commercial setting. Each year, Melody Limited makes supplies valued at NZ$50,000 to New Zealand customers who are not GST-registered. It makes supplies valued at NZ$20,000 to New Zealand GST-registered customers. 




Is Melody Limited required to register for GST? Explain. 



Tech Limited. is a non-resident company that provides remote services to consumers in a number of countries, including New Zealand. Are the services supplied by Tech Limited subject to GST? Explain.

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