Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p36
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 36/63)
Character Range: 330984–333652

you were a *participant in a *GST joint venture, you acquired or imported a thing by the joint venture operator acquiring or importing it on your behalf; and
 (b) you have ceased to be a participant in the GST joint venture; and
 (c) you have an *adjustment under Division 129 in relation to the acquisition or importation;
then, for the purposes of working out the full input tax credit in section 129‑70 or 129‑75, you are taken not to have been a participant of a GST joint venture when you acquired or imported the thing.

Division 54—GST branches

Table of Subdivisions
54‑A Registration of GST branches
54‑B Consequences of registration of GST branches
54‑C Cancellation of registration of GST branches

54‑1  What this Division is about
      A branch of a registered entity can be separately registered as a GST branch. Separate GST returns are given, and separate payments and refunds of GST are made, in respect of the branch.

Subdivision 54‑A—Registration of GST branches

54‑5  Registration of GST branches
 (1) The Commissioner must *register a branch of a *registered entity if:
 (a) the registered entity applies, in the *approved form, for registration of the branch; and
 (b) 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
 (c) the Commissioner is satisfied that the registered 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 GST branch.
 (2) A branch of a *registered entity can be registered as a *GST branch without all or any of the other branches of the entity being so registered.
 (3) However, a branch of a *registered entity cannot be registered as a *GST branch if the registered entity is a *member of a *GST group.
Note: Refusing an application for registration under this section is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

54‑10  The date of effect of registration of a GST branch
  The Commissioner must decide the date from which *registration as a *GST branch takes effect. However, the date of effect must not be a day before:
 (a) the day specified in the application for that purpose; or
 (b) if the branch is being registered only because it is intended that an *enterprise be *carried on through the branch—the date of effect must not be a day before the day specified, in the application, as the day from