(c) That's wrong. In Australia, a 10% Goods and Services Tax (GST) is payable on almost every transaction involving the provision of goods or services. Businesses with a small turnover (less than $75,000 per annum) are not required to collect GST, but any business with an annual turnover that exceeds this amount must register for GST purposes and account for the relevant taxes. This includes a business operated by a sole trader.

It follows from this that, unless Edward expects to be generating a turnover of less than $75,000 per annum, he will need to register for GST purposes.