The link provided in the manual of this unit (page 32) to http://www.ato.gov.au/businesses is non-current. This is still a valid link, but does not provide the information that is referred to in the manual.
ATO web page has being updated since then, Still provide same information. On business tab select /your Business/ Buying and Selling Goods and Services/ When to Charge GST (and When not to) https://www.ato.gov.au/Business/GST/When-to-charge-GST-(and-when-not-to)/
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