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 .
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