■ Is the entity required by law to register for GST? An entity is required to register: ■ if it is carrying on an enterprise and its GST turnover (see instruction for question 31) is $75,000 or more ($150,000 or more if the entity is a non-profit organisation) ■ if it supplies taxi or limousine travel for fares ■ if it is a representative of an incapacitated entity (where the incapacitated entity is registered or required to be registered), or ■ if the entity is a resident agent acting for a non-resident (where the non-resident is registered or required to be registered)

The entity will need to register for PAYG withholding if it is required to withhold amounts from payments it makes to payees such as: employees (salary and wage) , contractors or subcontractors under a voluntary agreement, or labour hire workers. The entity will also need to register if it is required to withhold an amount from payments to: suppliers who have not provided an ABN, or certain non-resident