GST branches, groups and non-profit sub-entities - Tax basics for non-profit organisations

GST branches

A GST-registered organisation that operates through a branch structure may choose to register a branch (or branches) separately for GST, provided the organisation meets certain requirements.

This means the branch will be liable for GST on its sales and will be entitled to a credit for the GST in the price of things it buys in carrying on the activities of the branch. Transactions between the branch and the parent entity, and between branches, will be subject to GST.

To register a GST branch, complete the Application to register a GST or PAYG withholding branch (NAT 14834). To obtain this publication, see More information.

Last Modified: Monday, 12 November 2007