Branches and Divisions

(1) A person carrying on business through several branches or divisions, each of which– (a) can be separately identified by reason of the nature or location of its business activity; and (b) maintains a separate system of accounting, may apply in writing to the Commissioner for any such branch or division to be separately registered. (2) The Commissioner may, on application being made therefor under sub-section (1), cause a branch or division to be separately registered, whereupon the business carried on through the branch or division shall be regarded as being carried 66 on by a separate registered person and not by the person who made the application. (3) Notwithstanding sub-section (2), the obligations and liabilities of a branch or division separately registered under this section devolve upon the person upon whose application the branch or division was separately registered, but nothing in this sub-section prevents the application of this Act to or in relation to supplies made to, or by, a branch or division separately registered as if it were a separate person. (4) The Commissioner may, on the application of the person referred to in sub-section (3), or of his own motion cancel the separate registration of a branch or division.