• 10.2. Can an Australian representative office of a foreign bank register for GST?

    For source of ATO view, refer to paragraphs 26 to 43 of MT 2006/1External Link - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

    No, an Australian representative office of a foreign bank cannot register for GST under section 23-10 of the GST Act because it is not an entity in its own right and is not carrying on an enterprise in its own right.

      Last modified: 24 Jun 2015QC 16359