16‑142 Branches may be registered16‑142 Branches may be registered

#### 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.