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 63 - Non-profit sub-entities  

63-15   Consequences of choosing to apply this Division  

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.

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.

At all times during its treatment as an entity, the branch is a non-profit sub-entity .

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.