A New Tax System (Goods and Services Tax) Act 1999
63‑15 Consequences of choosing to apply 63‑15 Consequences of choosing to apply this Division
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63‑15 Consequences of choosing to apply this Division
(1) While the choice has effect, any branch of the entity is treated, for the purposes of the *GST law (other than sections 63‑5 and 63‑10 and this section), as an entity if that branch: (a) maintains an independent system of accounting; and (b) 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) is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law. (2) The branch’s treatment as an entity ceases if: (a) the choice ceases to have effect; or (b) the branch ceases to meet the requirements of paragraphs (1)(a), (b) and (c). However, if the branch is *registered, its treatment as an entity continues until its registration is cancelled. (3) At all times during its treatment as an entity, the branch is a non‑profit sub‑entity.