Taxation Administration Act 1953

The Commissioner may register a branch of a registered entity if:

the entity applies, in the *approved form, for registration of the branch; and

the entity has an *ABN or has applied for one; and

the Commissioner is satisfied that the branch maintains an independent system of accounting, and can be separately identified by reference to:

the nature of the activities carried on through the branch; or

the location of the branch; and

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 may be both a PAYG withholding branch under this Subdivision and a GST branch under the GST Act.

The Commissioner may register a branch of a *government entity or a *non‑profit sub‑entity if:

the branch or sub‑entity applies, in the *approved form, for registration; and

the branch or sub‑entity has an *ABN or has applied for one.