Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 4/43)
Character Range: 566893–569762

of sections

Registration of withholders
16‑140 Withholders must be registered
16‑141 Registration and cancellation

Branch registration
16‑142 Branches may be registered
16‑143 Separate amounts for entities and branches
16‑144 Cancellation of branch registration
16‑145 Effect on branches of cancelling the entity's registration

Registration of employers of working holiday makers
16‑146 Employers of working holiday makers must be registered
16‑147 Registering employers of working holiday makers
16‑148 Cancelling the registration of employers of working holiday makers

Registration of withholders

16‑140  Withholders must be registered
 (1) An entity that must pay an amount to the Commissioner under:
 (a) subsection 16‑70(1) (about amounts withheld under Division 12); or
 (aaa) Division 12A (about deemed payments by AMITs); or
 (aa) Division 13 (about payments in respect of alienated personal services payments); or
 (b) Subdivision 14‑A, 14‑B, 14‑C or 14‑D (about payments in respect of non‑cash benefits or capital proceeds);
must apply to register with the Commissioner.
 (2) The entity must apply in the *approved form by the day on which the entity is first required:
 (a) to withhold an amount under Division 12; or
 (b) to pay an amount to the Commissioner under Division 12A or 13 or Subdivision 14‑A, 14‑B, 14‑C or 14‑D.
However, the Commissioner may allow a longer period for applying.
 (3) An entity that contravenes this section is liable to an administrative penalty of 5 penalty units.
Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 2: Division 298 contains machinery provisions for administrative and civil penalties.

16‑141  Registration and cancellation
  The Commissioner may register an entity or cancel the registration of an entity at any time.

Branch registration

16‑142  Branches may be registered
 (1) The Commissioner may register a branch of a registered entity if:
 (a) the entity applies, in the *approved form, for registration of the branch; and
 (b) the entity has an *ABN or has applied for one; and
 (c) the Commissioner is satisfied that the branch maintains an independent system of accounting, and 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
 (d) 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 that is so registered is a PAYG withholding branch.
Note: A branch may be both a PAYG withholding branch under this Subdivision and a GST branch under the GST Act.
 (2) The Commissioner may register a branch of a *government entity or a *non‑profit sub‑entity if:
 (a) the branch or sub‑entity applies,