A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.55 GST returns relating to GST branches
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.55
GST returns relating to GST branches(1) An entity must, in relation to each * GST branch of the entity, give to the Commissioner a * GST return for each tax period applying to the entity.
(3) The entity must still give a * GST return under section 31 - 5, unless all the * enterprises that it * carries on are carried on through its * GST branches.
(4) This section has effect despite section 31 - 5 (which
is about who must give GST returns).