Jack Simpson is starting a landscaping and gardening business. He is very confused about GST and is not sure about whether he needs to register or...

Jack Simpson is starting a landscaping and gardening business. He is very confused about GST and is not sure about whether he needs to register or not. Give Jack advice on the criteria involved in registration for the GST. When would he be required to register and can he choose to register voluntarily? Give a simple explanation of what registration would mean as far as Jack's day-to-day running of his business. Support your answer with relevant sections of the legislation.