Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:14_1:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 14 cl 1 (pt 2/2)
Character Range: 309164–310372

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
 (b) all non‑cash benefits 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.