A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  


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-B - Consequences of registration of GST branches  

54-55   GST returns relating to GST branches  

An entity must, in relation to each * GST branch of the entity, give to the Commissioner a * GST return for each tax period applying to the entity.


(Repealed by No 73 of 2001)

The entity must still give a * GST return under section 31-5 , unless all the * enterprises that it *carries on are carried on through its * GST branches .


This section has effect despite section 31-5 (which is about who must give GST returns).

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