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Chrispro
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I’m no accountant so don’t take my word as Gospel. I’m sure someone who is properly qualified will be past later to comment. However I would say there is no need to register for GST. Salary is totally different to business income so that is not counted as part of the $75k. I’m not sure about charging GST to an offshore customer since but I believe that is irrelevant in this instance anyway. Cheers.