Simple answer: Yes.
Yes, business registration is required to ensure that the business selling tickets is legitimate. This is part of our checking requirement for both verified events and also for tax purposes.
In Australia an ABN is required, however you do not have to be registered for GST, however for larger scale events this is required.
Any business not registered with an ABN that is selling tickets for an event within Australia, will have the tax component withheld at the highest marginal tax rate.
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