GST registration rules: whether nil-rated supplies and origin-based registration create unintended compliance and valuation issues.
Registration liability is tied to the state of supply and aggregate turnover thresholds, prompting questions whether nil-rated supplies should be excluded from the definition of taxable supply for registration. The note also identifies a tension between destination-based taxation and origin-based registration and raises concerns that treating multiple establishments as distinct persons may create related-party consideration and valuation disputes for transactions between sales offices and head office. (AI Summary)