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  

Note:

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  

54-70   When an entity must apply for cancellation of registration of a GST branch  

(1)  
If an entity has a * GST branch and the entity is not * carrying on any * enterprise through the branch, the entity must apply to the Commissioner in the * approved form for cancellation of the * registration of the branch.

(2)  
The entity must lodge its application within 21 days after the day on which it ceased to * carry on any * enterprise through the branch.


 

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