Register GST or PAYG withholding branch

What a branch is

A branch is formed where a business entity separately registers its branch to suit the structural, management and accounting arrangements of the organisation. When an entity registers a branch for GST or PAYG purposes, the entity is called the 'parent entity'.

Who should use this form

Use this form if you want to:

• create a goods and services tax (GST) branch
• create a pay as you go (PAYG) withholding branch
• add a GST role to an existing PAYG withholding branch, or
• add a PAYG withholding role to an existing GST branch.

For details about the personal information we collect from you, see Privacy notice – Application to register a GST or PAYG withholding branch.

Download a form

You can download the form in portable document format (PDF) – Application to register a GST or PAYG withholding branch (NAT 14834, PDF, 312KB)This link will download a file.

Lodge your form

Keep a copy of your completed form for your records. Lodge the original including any attachments using:

• secure mail through Online services for business
• practice mail through Online services for agents.

Lodge through Online services for business

If you use Online services for business to lodge your form, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business:

1. Complete the form.
2. Save the completed form as a PDF to your computer.
3. Log in to Online services for business.
4. Select Communication, then Secure Mail.
5. Create a New message.
6. Go to the Topic list and select Registrations.
7. Go to Subject list and select Branching registration enquiry.
8. Attach the form and any attachments.
9. Provide your contact details and complete the declaration.
10. Select Send.

You will receive a receipt number once you've lodged your form.

Tracking your progress

You can track your form's progress in Online services for business by selecting Your dealings from the Communication menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

1. Select Communication, then Practice mail.
2. Create a New message.
3. Go to the Topic list and select Registrations.
4. Go to the Subject list and select Branching registration enquiry.
5. At Enquiry type, select I am enquiring on behalf of client.
6. Search for your client and select them.
7. Attach the form and any attachments.
8. Provide your contact details and complete the declaration.
9. Select Send.

You will receive a receipt number once the message has successfully been sent.