Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 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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