I am a sole trader earning PSI for my marketing skills. My main client is an international company and has no earnings in Australia, I do not charge this client GST. I have no picked up a second client in Australia and am trying to understand if I need to register for GST.
International client revenue: $70K annually
Australian client revenue: $40K annually
Do I calculate my GST turnover based on TOTAL revenue regardless if the client is charged GST or only on the revenue that has GST applied? And in the above scenario, do I need to register for GST and charge my new Australian client GST?
Thanks in advance.