A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 54 - GST branches Subdivision 54-A - Registration of GST branches 54-5 Registration of GST branches (1)
The Commissioner must * register a branch of a * registered entity if:
(a) the registered entity applies, in the * approved form , for registration of the branch; and
(b) the Commissioner is satisfied that the branch maintains an independent system of accounting, and can be separately identified by reference to:
(i) the nature of the activities carried on through the branch; or
(ii) the location of the branch; and
(c) the Commissioner is satisfied that the registered entity is * carrying on an * enterprise through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application.
A branch that is so registered is a GST branch .(2)
A branch of a * registered entity can be registered as a * GST branch without all or any of the other branches of the entity being so registered. (3)
However, a branch of a * registered entity cannot be registered as a * GST branch if the registered entity is a * member of a * GST group .