Regulation 7
Divisional registration
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Where the business of a taxable person is carried on in one or more divisions, that taxable person may apply in writing to the Comptroller for any such divisions to be registered in the names of those divisions.
Subregulation 2
The Comptroller may, in the Comptroller’s discretion, approve an application made under paragraph (1) subject to such conditions or requirements as the Comptroller may think fit to impose if the Comptroller is satisfied that —
it is likely to cause real difficulty for the taxable person to submit a single return in respect of all the divisions but for the separate registration under this regulation;
each such division maintains an independent system of accounting; and
each such division is separately identifiable by reference to the nature of the activities carried on by or the location of the division.