CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
54‑55 GST returns relating to GST branch54‑55 GST returns relating to GST branches
Start here
Get a plain-English read of 54‑55 GST returns relating to GST branch
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
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. (3) 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).