ato logo
Search Suggestion:

Register GST or PAYG withholding branch

Use this form to create a goods and services tax (GST) branch or a pay as you go (PAYG) withholding branch. (NAT 14834)

Last updated 1 February 2024

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).

For details about the personal information we collect from you see Privacy notice – Application to register a GST or PAYG withholding branch.