A New Tax System (Goods and Services Tax) Act 1999
54‑10 The date of effect of registration54‑10 The date of effect of registration of a GST branch
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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.
Note: Deciding the date of effect of registration as a GST branch is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).