54‑5 Registration of GST branches54‑5 Registration of GST branches

54‑5 Registration of GST branches

(1) The Commissioner must *register a branch of a *registered entity if: (a) the registered entity applies, in the *approved form, for registration of the branch; and (b) 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 (c) the Commissioner is satisfied that the registered 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 GST branch. (2) A branch of a *registered entity can be registered as a *GST branch without all or any of the other branches of the entity being so registered. (3) However, a branch of a *registered entity cannot be registered as a *GST branch if the registered entity is a *member of a *GST group.

Note: Refusing an application for registration under this section is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).