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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Entities with separate branches or divisions

Entities with separate branches or divisions can choose to register as a single entity or register separately.

Not-for-profit society, association or organisation

A not-for-profit can choose one of these options:

  • register for GST as a single entity
  • send us a message in myIR asking us to treat each branch or division separately.

To be treated separately, each branch or division needs to be in a different location or carry out different activities.

Each branch or division needs to:

  • register for GST
  • maintain its own accounting system.


If your business has separate branches or divisions, you need to add the turnover for all the branches or divisions together when you're deciding if you need to register for GST.

If you need to register, choose one of these options:

  • register for GST as a single entity
  • register one or more branches or divisions separately. Each separately registered branch or division will have its own GST number and issue invoices under that number. Each one will also have to file its own GST returns and keep its own GST records.

GST groups

Some entities with common ownership or control can register for GST as a group. This can reduce compliance costs for the group members.

GST groups

Agents or representatives

An agent or representative takes responsibility for the tax obligations of someone who:

  • dies
  • becomes incapacitated
  • goes into receivership or liquidation or is declared bankrupt.

If an agent or representative is appointed to a GST-registered group, the membership of the group is not affected.

Examples of agents or representatives are:

  • personal representatives
  • liquidators
  • receivers
  • mortgagees-in-possession.

Within 21 days of being appointed, the agent or representative needs to let us know who they're representing.

From the date they were appointed, the agent or representative:

  • carries out the other party's GST activities using the other party's GST number
  • meets the other party’s GST obligations
  • is liable for the other party's GST debts.
Last updated: 28 Apr 2021
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