Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p40
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 40/63)
Character Range: 340683–343432

that the entity is not *carrying on an *enterprise through the branch; and
 (b) the Commissioner believes on reasonable grounds that the entity is unlikely to carry on an enterprise through the branch for at least 12 months.
Note: Cancelling the registration of a GST branch under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (3) The Commissioner must notify the entity of any decision he or she makes in relation to it under this section. If the Commissioner decides to cancel the *registration, the notice must specify the date of effect of the cancellation.

54‑80  The date of effect of cancellation of registration of a GST branch
  The Commissioner must decide the date on which the cancellation of the *registration of a *GST branch of an entity under subsection 54‑75(1) or (2) takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision.
Note: Deciding the date of effect of the cancellation of the registration of a GST branch is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

54‑85  Application of Subdivision 25‑B
  Subdivision 25‑B does not apply to the cancellation of the *registration of a *GST branch.

54‑90  Effect on GST branches of cancelling the entity's registration
  If an entity's *registration is cancelled, the registration of any *GST branches of the entity ceases to have effect from the day the cancellation takes effect.

Division 57—Resident agents acting for non‑residents

57‑1  What this Division is about
      This Division effectively makes resident agents acting for non‑residents responsible for the GST consequences of what the non‑residents do through their resident agents.

57‑5  Who is liable for GST
 (1) GST payable on a *taxable supply or *taxable importation made by a *non‑resident through a *resident agent:
 (a) is payable by the agent; and
 (b) is not payable by the non‑resident.
 (2) This section has effect despite sections 9‑40 and 13‑15 (which are about liability for GST).
 (3) However, this section does not apply to a *taxable supply if:
 (a) apart from this section, the *non‑resident would not be liable to pay GST on the supply; or
 (b) the non‑resident makes the supply through an *enterprise that the non‑resident *carries on in the indirect tax zone.

57‑7  Agreement to apply this Division to all supplies through a resident agent
 (1) Subsection 9‑26(1) does not apply to a supply made by a *non‑resident through a *resident agent if:
 (a) section 57‑5 would apply to the supply if that subsection did not apply to the supply; and
 (b) the non‑resident and the agent have agreed