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
Subdivision 25-B does not apply to the cancellation of the * registration of a * GST 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 54-85 Application of Subdivision 25-BSubdivision 25-B does not apply to the cancellation of the * registration of a * GST branch .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.