George is an accountant and registered for GST. In addition to his accounting practice George owns several residential investment properties. He rents a house, which has an old stable near the front of the property which has been converted into a bungalow, to Arthur, a solicitor. Arthur decides to hang his shingle from the outside of the bungalow and create a home office from which to run his small but growing tax law practice.

Discuss any ABN and GST implications for George and Arthur.

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