A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Taxation Administration Act 1953

88   At the end of section 16-142 in Schedule 1

Add:

(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 .