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