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 63 - Non-profit sub-entities
While the choice has effect, any branch of the entity is treated, for the purposes of the * GST law (other than sections 63-5 and 63-10 and this section), as an entity if that branch:
(a) maintains an independent system of accounting; and
(b) 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) is referred to in the entity's records to the effect that it is to be treated as a separate entity for the purposes of the GST law. (2)
The branch's treatment as an entity ceases if:
(a) the choice ceases to have effect; or
(b) the branch ceases to meet the requirements of paragraphs (1)(a), (b) and (c).
However, if the branch is * registered , its treatment as an entity continues until its registration is cancelled.(3)
At all times during its treatment as an entity, the branch is a non-profit sub-entity .