A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

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-B - Consequences of registration of GST branches  

54-60   Payments of GST relating to GST branches  

(1)    

If an entity has a * GST branch and the * assessed net amount relating to the * GST branch for a tax period is greater than zero:

(a) the entity must pay that assessed net amount to the Commissioner; and

(b) Division 33 applies to payment of that amount as if it were a payment the entity was obliged to make under section 33-3 or 33-5 (as the case requires).

(2)    
This section has effect despite Division 33 (which is about payments of GST).