A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.90 GST branches

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.90

    This Division applies to a * GST branch of an entity as if the GST branch were an * associate of:

  (a)   that entity; and

  (b)   every other GST branch of that entity; and

  (c)   any other associate of that entity.