based on the information provided, option B is the most likely to be exempt from complying with the GDPR, as long as the company only stores customer data in Australia and is not established in the EU.
article 2.2.a states:
This Regulation does not apply to the processing of personal data:
in the course of an activity which falls outside the scope of Union law;
D is the option that does not process personal data from EU members or is done by controllers of processors related to EU
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