Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 63.1

Some kinds of non - profit entities may choose to have some (or all) of their separately identifiable branches treated as separate entities for GST purposes.

Note:   The parent entities then cease to be responsible, for GST purposes, for these branches. (By way of contrast, parent entities would remain responsible for their branches if they registered them under Division   54.)