A sole trader in Australia works entirely (100%) for one overseas client and the recipients are all outside Australia. The sole trader will bill to this overseas client every month. These transactions will be GST-free (do not need to charge GST). The following are the questions that I need help:
1) Can the sole trader not register for GST if his total income exceeds $75,000? As there will be no GST payable and no GST claimable, why the need to register for GST?
2) The sole trader will perform 4 weeks of service outside of Australia, the income for the 4 weeks will not be counted as “GST Turnover” for GST registration purposes, as the sales are not connected with Australia?
Thank you.