Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.90

                   This Division applies to a * GST branch of an entity as if the GST branch were an * associate of:

                     (a)  that entity; and

                     (b)  every other GST branch of that entity; and

                     (c)  any other associate of that entity.