Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p52
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 52/63)
Character Range: 371167–373865

Division is about
      Some kinds of non‑profit entities may choose to have some (or all) of their separately identifiable branches treated as separate entities for GST purposes.
Note: The parent entities then cease to be responsible, for GST purposes, for these branches. (By way of contrast, parent entities would remain responsible for their branches if they registered them under Division 54.)

63‑5  Entities that may choose to apply this Division
 (1) An entity may choose to apply this Division.
 (2) However, the entity must be *registered and must be:
 (a) an *endorsed charity or a *government school; or
 (aa) a *gift‑deductible entity that is a non‑profit body; or
 (b) a non‑profit body that is exempt from income tax under any of these provisions of the *ITAA 1997:
 (i) section 50‑5 (charity, education and science);
 (ii) section 50‑10 (community service);
 (iii) section 50‑15 (employees and employers);
 (iv) section 50‑40 (primary and secondary resources, and tourism);
 (v) item 9.1 or 9.2 of section 50‑45 (sports, culture and recreation).

63‑10  Period for which a choice has effect
 (1) The choice has effect from the time the entity makes the choice.
 (2) The choice ceases to have effect if:
 (a) the entity revokes the choice; or
 (b) the entity ceases to meet the requirements of subsection 63‑5(2).
 (3) However, the entity:
 (a) cannot revoke the choice within 12 months after the day on which the entity made the choice; and
 (b) cannot make a further choice within 12 months after the day on which the entity revoked a previous choice.

63‑15  Consequences of choosing to apply this Division
 (1) While the choice has effect, any branch of the entity is treated, for the purposes of the *GST law (other than sections 63‑5 and 63‑10 and this section), as an entity if that branch:
 (a) maintains an independent system of accounting; and
 (b) can be separately identified by reference to:
 (i) the nature of the activities carried on through the branch; or
 (ii) the location of the branch; and
 (c) is referred to in the entity's records to the effect that it is to be treated as a separate entity for the purposes of the GST law.
 (2) The branch's treatment as an entity ceases if:
 (a) the choice ceases to have effect; or
 (b) the branch ceases to meet the requirements of paragraphs (1)(a), (b) and (c).
However, if the branch is *registered, its treatment as an entity continues until its registration is cancelled.
 (3) At all times during its treatment as an entity, the branch is a non‑profit sub‑entity.

63‑20  Non‑profit sub‑entities may register
 (1) A *non‑profit sub‑entity may apply to be *registered under section 23‑10 even if it is not *carrying on