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-A - Registration of GST branches  

54-10   The date of effect of registration of a GST branch  
The Commissioner must decide the date from which * registration as a * GST branch takes effect. However, the date of effect must not be a day before:

(a) the day specified in the application for that purpose; or

(b) if the branch is being registered only because it is intended that an * enterprise be * carried on through the branch - the date of effect must not be a day before the day specified, in the application, as the day from which it is intended to carry on the enterprise through the branch.


Deciding the date of effect of registration as a GST branch is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

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