16‑143 Separate amounts for entities and16‑143 Separate amounts for entities and branches

#### 16‑143 Separate amounts for entities and branches (1) If an entity has a \*PAYG withholding branch, this Part applies to the entity as if the amounts that it must pay to the Commissioner under this Part were separated into the following classes: (a) for each such branch of the entity, a class of amounts that relate to the branch; and (b) a class of amounts that do not relate to any of the entity’s branches. > Note: This section does not impose any legal obligations on the branches. The entity remains legally responsible under this Part for all amounts that relate to its branches. (2) Those amounts are worked out as if the branch were a separate entity and as if: (a) all payments made through the branch, from which amounts are required to be withheld under Division 12, were made by that separate entity; and (aa) all \*alienated personal services payments received through the branch, in respect of which Division 13 requires an amount to be paid to the Commissioner, were received by that separate entity; and (b) all \*non‑cash benefits or \*capital proceeds provided through the branch, in respect of which Division 14 requires an amount to be paid to the Commissioner, were provided by that separate entity.