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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 72 - Associates  

Subdivision 72-D - Application of this Division to certain sub-entities  

72-90   GST branches  

This Division applies to a * GST branch of an entity as if the GST branch were an * associate of:

(a) that entity; and

(b) every other GST branch of that entity; and

(c) any other associate of that entity.