Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 5/43)
Character Range: 569527–572260

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, in the *approved form, for registration; and
 (b) the branch or sub‑entity has an *ABN or has applied for one.
A branch or sub‑entity that is so registered is also a PAYG withholding branch.

16‑143  Separate amounts for entities and branches
 (1) If an entity has a *PAYG withholding branch, this Part applies to the entity as if the amounts that it must pay to the Commissioner under this Part were separated into the following classes:
 (a) for each such branch of the entity, a class of amounts that relate to the branch; and
 (b) a class of amounts that do not relate to any of the entity's branches.
Note: This section does not impose any legal obligations on the branches. The entity remains legally responsible under this Part for all amounts that relate to its branches.
 (2) Those amounts are worked out as if the branch were a separate entity and as if:
 (a) all payments made through the branch, from which amounts are required to be withheld under Division 12, were made by that separate entity; and
 (aa) all *alienated personal services payments received through the branch, in respect of which Division 13 requires an amount to be paid to the Commissioner, were received by that separate entity; and
 (b) all *non‑cash benefits or *capital proceeds provided through the branch, in respect of which Division 14 requires an amount to be paid to the Commissioner, were provided by that separate entity.

16‑144  Cancellation of branch registration
  The Commissioner must cancel the registration of a *PAYG withholding branch of an entity if the Commissioner is satisfied that the branch does not satisfy paragraph 16‑142(c) or (d).

16‑145  Effect on branches of cancelling the entity's registration
  If an entity's registration is cancelled, the registration of any *PAYG withholding branches of the entity ceases to have effect.

Registration of employers of working holiday makers

16‑146  Employers of working holiday makers must be registered
 (1) An entity must apply to the Commissioner to register under section 16‑147 if:
 (a) the entity must pay an amount to the Commissioner under subsection 16‑70(1) from salary, wages, commission, bonuses or allowances it pays to an individual as the individual's *working holiday taxable income; and
 (b) in a case where a period has been determined under subsection 16‑148(5) during which the entity cannot apply under this section—the period has ended.
 (2) The entity must apply in the *approved form by the day on which the entity