(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 ).