The Commissioner must decide the date from which * registration as a * GST branch takes effect. However, the date of effect must not be a day before:
(a) the day specified in the application for that purpose; or
(b) if the branch is being registered only because it is intended that an * enterprise be * carried on through the branch--the date of effect must not be a day before the day specified, in the application, as the day from which it is intended to carry on the enterprise through the branch.
Note: Deciding the date of effect of registration as a GST branch is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).