The following update has been received from the Tax Practitioners Board in regards to Branch Registrations.

A branch registration is the issuance of a separate tax agent number under the same tax agent entity.

A branch registration enables specific clients under a tax agent to be segregated to this different number, and maintain it's own lodgement program and tax agent portal access.

Branch registrations were previously useful when lodging via the ELS method through different software providers, however with the provision of SBR for lodgement using a separate branch is no longer required.