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
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.
(a) the registered entity applies, in the *approved form, for registration of the branch; and
(b) the Commissioner is satisfied that the branch maintains an independent system of accounting, and can be separately identified by reference to:
(i) the nature of the activities carried on through the branch; or
(ii) the location of the branch; and
(c) the Commissioner is satisfied that the registered entity is *carrying on an *enterprise through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application.
A branch that is so registered is a GST branch.
A branch of a *registered entity can be registered as a *GST branch without all or any of the other branches of the entity being so registered.