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-C - Cancellation of registration of GST branches  

54-90   Effect on GST branches of cancelling the entity's registration  
If an entity's * registration is cancelled, the registration of any * GST branches of the entity ceases to have effect from the day the cancellation takes effect.

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