Registration Form Instructions

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How to complete the GST Registration Form Page 1 of 5

HOW TO COMPLETE THE GST REGISTRATION FORM

It is compulsory for all providers of goods and services on Norfolk Island to complete this form and to answer all questions. All information provided will be kept confidential in accordance with the ‘Goods and Services Tax Act

2007’, which includes heavy penalties for staff breaching confidentiality and secrecy provisions.

All persons who carry on, or intend to carry on, business in Norfolk Island must register with the GST Office before commencing business.

A person who has a bona fide expectation that he or she will not derive gross revenue exceeding $3,000 in any consecutive period of 12 months must register but is not required to have a registered business number.

A person who does not register because they believe they are not required to do so will, if they become required to be registered, be liable to pay the GST for the period during which they were not registered.

Section A: Business Details

QUESTION 1

What is your registered company/business name?

The entity’s registered company name and/or registered business name.

QUESTION 2

What is/are the business trading name(s)?

The trading name(s) refers to the name(s) that the business trades under or is known as by its suppliers or customers.

QUESTION 3

What is your registered company/registered business number?

Leave blank if not a registered company or registered business.

QUESTION 4

Location (Physical Address) of Business?

This is the physical location of the business and where the main activity takes place. If there is no place of physical business, then the place where records are kept is considered to be the main place of business.

QUESTION 5

Business Owner(s) and/or Director(s) Names?

No additional instructions provided.

Section B: Contact Details

QUESTION 6

Contact Person’s Name?

The person nominated as an authorised contact must be able to deal with any issues that may arise regarding your Norfolk Business Number or business accounts. This person must be authorised to make changes or update information on your behalf. This person could be yourself, your business partner, bookkeeper,

Accountant, etc.

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QUESTION 7

Contact Person’s Position Title?

For example, Director, Manager, Accountant, Chief Executive Officer, Financial Controller.

QUESTION 8

What is your postal address for service of notices and correspondence?

No additional instructions provided.

QUESTION 9

What is your contact telephone number?

No additional instructions provided.

QUESTION 10

What is your contact facsimile number?

No additional instructions provided.

QUESTION 11

What is your contact Mobile telephone number?

No additional instructions provided.

QUESTION 12

What is your email address for correspondence?

Where possible, the Government would like to do business with its clients online, via the internet.

Section C: Business Activity Details

QUESTION 13

Describe the main activity from which you derive the majority of your business income?

You should read all the descriptions below prior to answering this question.

Travel

Travel Agents, Airlines, Passenger transport (excluding local tours).

Hire Vehicles

Car hire, Motorcycle hire, Bike hire, Mini-bus hire.

Accommodation

Hotels, motels, bed & breakfast, guesthouses, apartments and other tourist accommodation.

Cafes and Restaurants

Cafes, restaurants and takeaway foods.

Tours and Cultural

Tour operators (glass bottom boats, carriage rides, bus tours, guided tours, trail rides, etc), progressive dinners, museums, art galleries, Island Cruises, Fishing charters.

Agriculture

Growing of crops, fruit growing, vegetable growing, breeding and farming of livestock, services to agriculture (for example, shearing, plowing, slashing and fencing).

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Forestry

Timber Milling, Forestry and logging, reforestation services, forest nursery, timber plantation operation, firewood collecting.

Fishing

Catching, gathering, breeding and cultivation of marine life from ocean and inland waters (for example, aquaculture, ocean or freshwater fishing).

Manufacturing

Manufacture of goods, including parts and components (for example, textiles, clothing, footwear, wood and paper products, metallic and non-metallic products, machinery and equipment, food and beverages).

Automotive Services

Auto-electricians, repairs to motor vehicles, petrol stations, panel beaters and motor vehicle upholsterers.

Property Maintenance

Lawn mowing, Gardening, Landscaping, carpet cleaning, general cleaning.

Building and Construction

General construction - construction of residential and commercial buildings, construction of non-buildings (for example, roads, bridges).

Construction trade services - installation trade services (for example, electrical services, plumbing services, air conditioning and heating services), concreting services, roofing services, bricklaying services, carpentry services, site preparation services (for example, earthmoving services, demolition services and trench digging).

Transport and storage

Taxi’s, Freight transport of livestock or goods by road, water or air, terminal facilities for passengers or freight, lighterage, stevedoring, harbour services, freight forwarding services, customers agency services and storage facilities.

Electricity/Gas/Water

Electricity generation and distribution and supply, fuel gas, natural gas, liquefied petroleum and other gas manufacture and/or distribution, sale of water, sewerage and drainage services.

Communications

Postal and courier services, telecommunication services (For example internet service provider (ISP) and web hosting), radio station, television station, collection of news for broadcasting, Newspaper, publishing recorded media, printing, film and video production and distribution .

Wholesale trade

Wholesale trade is the importation and sale, or resale, of new or used goods mainly to other businesses. Includes commission agents, import and export agents and petroleum products distributors.

Retail trade - Food

Retail trade

– Food is the selling, or resale, of food items mainly to householders, and not businesses (for example, grocery store, butchers, fruit & vegetable shops).

Retail trade - Other

Retail trade - Other is the selling, or resale, of new or used goods mainly to householders, and not businesses (for example, furniture retailing, florist, household goods retailing, newsagents and antique shop). Also includes selected repair activities such as repair of household equipment.

Personal services

Hairdressing and beauty salons, laundries and dry cleaners, photographic services, massage therapy.

Finance and insurance

Provision of finance, investing money in financial assets (for example, cash and deposits, shares, securities, bonds and bills), provision of services to lenders, borrowers and investors, providing insurance cover of all types, providing services to insurance underwriters and people or organisations seeking insurance (for example, brokers).

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Property and Business Services

Property operators, renting and leasing commercial or residential properties, real estate agents, non-financial asset investors (for example, investing in patents and copyrights), machinery and equipment leasing (for example, computers, construction and industrial machinery), business services (for example, scientific research, technical services, computer services, legal and accounting services, marketing and business management services, employment agencies, labour hire agencies and call centres).

Government Administration

All Norfolk Island Government entities mainly engaged in government administration and regulatory activities, representatives of overseas governments. Government entities engaged in the provision of service to register under that service (e.g., Hospital under Health, Electricity under Electricity/Gas/Water).

Education

Preschool education, primary and high school education, post-school education, other education.

Health and community services

Health services (for example, hospitals and nursing homes, medical and dental services, other health services and veterinary services), community services (for example, child care services and community care services).

Sport and Recreational services

Motion picture theatre, parks and gardens, music and theatre production (for example, band operation, theatre and comedy company). Creative arts (for example, sculptor, writer, composer, artist, services to the arts). Sport and recreation (for example, lawn bowls, horse racing, football club, sports ground, tennis club, golf course). Gambling services (for example, TAB operation, betting shop, bookmaker, lottery agency).

Other

Public order and safety services (for example, police and fire brigade services, waste disposal services or corrective services), religious organisations, interest groups and associations.

Section D: Declaration

QUESTION 14

Once you have completed this registration form, you are required to read and sign the declaration. In signing the declaration you are stating that:

 you are authorised by the business owner to make this application (if this application has not been completed by the business owner); and

 the information provided in the application is accurate and complete.

If you are not an authorised person ensure that an authorised person signs the declaration.

When you are satisfied that all of the information provided in the application is accurate and complete, please sign and date the declaration. Please note that penalties may be imposed for making a false declaration.

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THE GOODS AND SERVICES TAX AND YOUR PRIVACY

The information requested in this remittance form is authorised by the Goods and Services Tax Act 2007 and Goods and Services Tax Regulations 2007 . The information provided will help the GST Office to administer this Act. Specific information will not be available publicly.

All information provided will be kept confidential in accordance with the Act which includes heavy penalties for breaching confidentiality and secrecy provisions.

Questions or Further Information?

Email:

Internet: info@gst.gov.nf www.gst.gov.nf

Telephone: +6723 24110

Facsimile: + 6723 24130

Postal: P.O. Box 994, Norfolk Island, 2899

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