Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 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 .
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