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See also: If an entity registers a branch for GST purposes, the branch operates as a distinct entity for reporting purposes, accounting for GST separately from its parent entity.Unlike GST groups, transactions between the branch and the parent entity will be taxable and GST credits can be claimed.If you don't register for GST and are required to do so, you may have to pay GST on the sales you have made since the date you became required to register.This could happen even if you did not include GST in the price of those sales. Watch: In working out your projected GST turnover, don't include amounts you receive for the sale of a business asset (such as the sale of a capital asset) or for any sale you made, or are likely to make, solely as a consequence of ceasing or substantially and permanently reducing the size of your business.Thank you for the list, although I haven't verified it yet.
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