Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 63.15

             (1)  While the choice has effect, any branch of the entity is treated, for the purposes of the * GST law (other than sections 63-5 and 63-10 and this section), as an entity if that branch:

                     (a)  maintains an independent system of accounting; and

                     (b)  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

                     (c)  is referred to in the entity's records to the effect that it is to be treated as a separate entity for the purposes of the GST law.

             (2)  The branch's treatment as an entity ceases if:

                     (a)  the choice ceases to have effect; or

                     (b)  the branch ceases to meet the requirements of paragraphs (1)(a), (b) and (c).

However, if the branch is * registered, its treatment as an entity continues until its registration is cancelled.

             (3)  At all times during its treatment as an entity, the branch is a non-profit sub-entity .