TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA.Chapter 2 - Collection, recovery and administration of income tax
The Commissioner may register a branch of a registered entity if:
(a) the entity applies, in the *approved form, for registration of the branch; and
(b) the entity has an *ABN or has applied for one; and
(c) the Commissioner is satisfied that the branch maintains an independent system of accounting, and 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
(d) the Commissioner is satisfied that the entity is *carrying on an enterprise through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application.
A branch that is so registered is a PAYG withholding branch .
A branch may be both a PAYG withholding branch under this Subdivision and a GST branch under the GST Act.
The Commissioner may register a branch of a *government entity or a *non-profit sub-entity if:
(a) the branch or sub-entity applies, in the *approved form, for registration; and
(b) the branch or sub-entity has an *ABN or has applied for one.
A branch or sub-entity that is so registered is also a PAYG withholding branch .
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