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, 312KB)This link will download a file
For details about the personal information we collect from you see Privacy notice – Application to register a GST or PAYG withholding branch.Use this application if you want to create a goods and services tax (GST) branch or a pay as you go (PAYG) withholding branch (NAT 14834).