Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.55

             (1)  An entity must, in relation to each * GST branch of the entity, give to the Commissioner a * GST return for each tax period applying to the entity.

             (3)  The entity must still give a * GST return under section 31-5, unless all the * enterprises that it * carries on are carried on through its * GST branches.

             (4)  This section has effect despite section 31-5 (which is about who must give GST returns).