Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 16 - Payer ' s obligations and rights  

Subdivision 16-BA - To be registered  

Branch registration

SECTION 16-142   BRANCHES MAY BE REGISTERED  

16-142(1)    
The Commissioner may register a branch of a registered entity if:

(a) the entity applies, in the *approved form, for registration of the branch; and

(b) the entity has an *ABN or has applied for one; and

(c) the Commissioner is satisfied that the branch maintains an independent system of accounting, and 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

(d) the Commissioner is satisfied that the entity is *carrying on an enterprise through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application.

A branch that is so registered is a PAYG withholding branch .

Note:

A branch may be both a PAYG withholding branch under this Subdivision and a GST branch under the GST Act.

16-142(2)    

The Commissioner may register a branch of a *government entity or a *non-profit sub-entity if:

(a) the branch or sub-entity applies, in the *approved form, for registration; and

(b) the branch or sub-entity has an *ABN or has applied for one.

A branch or sub-entity that is so registered is also a PAYG withholding branch .