Re: Counter intuitive
Mate, those have always been the rules. Well, for values of always of about 20 years. Whether they have been correctly applied is another question (to which the answer is a very definite no). My guess is you fell foul of some kind of lack-of-activity purge system. Nothing to do with GST other than BAS returns are are used (incorrectly) as a flag of activity.
But none of this has anything do with Mrs Diogenes who is still not liable to account for GST but is now having to pay it on purchases at the border.