Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.70

  (1)   If an entity has a * GST branch and the entity is not * carrying on any * enterprise through the branch, the entity must apply to the Commissioner in the * approved form for cancellation of the * registration of the branch.

  (2)   The entity must lodge its application within 21 days after the day on which it ceased to * carry on any * enterprise through the branch.