CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
72‑90 GST branches72‑90 GST branches
Start here
Get a plain-English read of 72‑90 GST branches
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
72‑90 GST branches
This Division applies to a *GST branch of an entity as if the GST branch were an *associate of: (a) that entity; and (b) every other GST branch of that entity; and (c) any other associate of that entity.