Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p39
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 39/63)
Character Range: 338294–340924

has a *GST branch and the *assessed net amount relating to the *GST branch for a tax period is greater than zero:
 (a) the entity must pay that assessed net amount to the Commissioner; and
 (b) Division 33 applies to payment of that amount as if it were a payment the entity was obliged to make under section 33‑3 or 33‑5 (as the case requires).
 (2) This section has effect despite Division 33 (which is about payments of GST).

54‑65  Refunds relating to GST branches
  If an entity has a *GST branch and the *assessed net amount relating to the *GST branch for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that assessed net amount (expressed as a positive amount) to the entity.
Note 1: See Division 3A of Part IIB of  the Taxation Administration Act 1953 for the rules about how the Commissioner must pay the entity. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that the entity owes to the Commonwealth.
Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount.

Subdivision 54‑C—Cancellation of registration of GST branches

54‑70  When an entity must apply for cancellation of registration of a GST branch
 (1) If an entity has a *GST branch and the entity is not *carrying on any *enterprise through the branch, the entity must apply to the Commissioner in the *approved form for cancellation of the *registration of the branch.
 (2) The entity must lodge its application within 21 days after the day on which it ceased to *carry on any *enterprise through the branch.

54‑75  When the Commissioner must cancel registration of a GST branch
 (1) The Commissioner must cancel the *registration of a *GST branch of an entity if:
 (a) the entity has applied for cancellation of registration in the *approved form; and
 (b) at the time it applied, the branch had been registered for at least 12 months.
Note: Refusing to cancel 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).
 (2) The Commissioner must cancel the *registration of a *GST branch of the entity (even if the entity has not applied for cancellation of the registration) if:
 (a) the Commissioner is satisfied 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