Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.55

  (1)   An entity must, in relation to each * GST branch of the entity, give to the Commissioner a * GST return for each tax period applying to the entity.

  (3)   The entity must still give a * GST return under section   31 - 5, unless all the * enterprises that it * carries on are carried on through its * GST branches.

  (4)   This section has effect despite section   31 - 5 (which is about who must give GST returns).