How much GST is included in this invoice

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Question - Kelly & Associates (registered for GST) have registered a new business name for their clients Smithsonian Plumbing. The fee charged by the Australian Securities & Investments Commission (ASIC) for 3 years registration is $79-00. Kelly & Associates have paid this initial cost upfront on behalf of Smithsonian Plumbing and passed the cost on to their client as part of the invoice issued for $354-00. How much GST is included in this invoice?

Reference no: EM133115740

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