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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

54-5  Registration of GST branches

(1)

The Commissioner must *register a branch of a *registered entity if:

(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.

(2)

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.

(3)

However, a branch of a *registered entity cannot be registered as a *GST branch if the registered entity is a *member of a *GST group.

Note: Refusing an application for registration under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

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History S 54-5 (note) amended by No 73 of 2006, s 3 and Sch 5 item 112, by substituting "Subdivision 110-F in Schedule 1 to" for "Division 7 of Part VI of", effective 1 July 2006.