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  • 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

    Use this form 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, 279KB).

    Last modified: 04 Jun 2014QC 19564