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It really depends on whether your activity has constituted a business.
Unfortunately, there is no hard and fast rule for this. In Spriggs case the High Court states "In general,The existence of a business is a matter of fact and degree. It will depend on a number of indicia, which must be considered in combination and as a whole. No one factor is necessarily determinative. Relevant factors include, but are not limited to, the existence of a profit-making purpose, the scale of activities, the commercial character of the transactions, and whether the activities are systematic and organised, often described as whether the activities are carried out in a business-like manner."
So if you are just selling some for personal use second-hand items, i don't think it would be sufficient to constitute a business. However, if your trading activities have been engaged in a manner of being regular, routine and systematical, the chances are it is a business, and then you need to register an ABN and GST if applicable, details should refer to your accountant.
Cheers |
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