Document ID: chunk:federal_register_of_legislation:F2015L01578:body:0:p3
Version: federal_register_of_legislation:F2015L01578
Segment Type: other
Provision Reference: 
Character Range: 5577–6266

total sales by the sub‑entity for each of those tax periods and then multiply by 1/11th to estimate the GST payable on those sales for each of those respective tax periods.

   sub-entity of an entity means an organisation that:

     (a)           is part of the entity's enterprise(s); and

     (b)           is not a separate entity; and

     (c)           is not registered; and

         (d)           can be separately identified by reference to the nature of the activities  carried on through the organisation or the location of the organisation.

   8. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.