[vacri]

From memory, the cutoff is essentially $50k for "seriously, you should register this properly as a business". The tax office doesn't want to chase businesses below this as a ton of them are hobby businesses and things get complex fast. Bigger fish to fry and all that.

[lukevdp]

There is a test to see if something is a business or a "hobby", it isn't a revenue cut odd, its more about the nature of the operation.

The 50k cutoff used to be the threshold for GsT registration, which is now 75k