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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.

Division 54 - GST branches  

Subdivision 54-A - Registration of GST branches  

54-15  GST branch registration number  

 View history reference

If the Commissioner *registers a *GST branch, the Commissioner must notify the registered entity of the branch's *GST branch registration number.


 



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