Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.5

  (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 ).