Application to register a GST or PAYG withholding branch

What is a branch?

A branch is formed where a business entity separately registers its branch to suit the structural, management and accounting arrangements of the organisation. When an entity registers a branch for GST or PAYG purposes, the entity is called the 'parent entity'.

When to complete this form

Complete this application if you want to:

• create a goods and services tax (GST) branch
• create a pay as you go (PAYG) withholding branch
• add a GST role to an existing PAYG withholding branch, or
• add a PAYG withholding role to an existing GST branch.

You can download this publication in portable document format (PDF).

Application to register a GST or PAYG withholding branch (NAT 14834, PDF, 148KB).