A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-1
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Special rules mainly about particular ways entities are organised
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.
Note:
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .
Division 54 - GST branches Subdivision 54-C - Cancellation of registration of GST branches 54-70 When an entity must apply for cancellation of registration of a GST branch (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.
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