Taxation Administration Act 1953
16‑142 Branches may be registered16‑142 Branches may be registered
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16‑142 Branches may be registered
(1) The Commissioner may register a branch of a registered entity if: (a) the entity applies, in the *approved form, for registration of the branch; and (b) the entity has an *ABN or has applied for one; and (c) 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 (d) the Commissioner is satisfied that the 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 PAYG withholding branch.
Note: A branch may be both a PAYG withholding branch under this Subdivision and a GST branch under the GST Act.
(2) The Commissioner may register a branch of a *government entity or a *non‑profit sub‑entity if: (a) the branch or sub‑entity applies, in the *approved form, for registration; and (b) the branch or sub‑entity has an *ABN or has applied for one. A branch or sub‑entity that is so registered is also a PAYG withholding branch.