When i rang them i was basically told if you consider it a biz, then you must declare regardless of the amount.
So if you make blankets to sell at a craft stall and you have a business card, or keep a profit and loss sheet, then that is basically considered a business and you should declare it.
If you are just selling junk from around your home then you don't need to, but if you are buying and selling stuff then you should.




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