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-B - Consequences of registration of GST branches 54-55 GST returns relating to GST branches (1)
An entity must, in relation to each * GST branch of the entity, give to the Commissioner a * GST return for each tax period applying to the entity. (2)
(Repealed by No 73 of 2001)
The entity must still give a * GST return under section 31-5 , unless all the * enterprises that it *carries on are carried on through its * GST branches . (4)
This section has effect despite section 31-5 (which is about who must give GST returns).
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