46.     Branches

            (1) Subject to this Act, where a taxable activity is conducted by a registered person in a branch or division, the registered person is deemed to be a single person conducting the taxable activity for purposes of this Act.

            (2) Subject to subsection (3) a registered person who conducts a taxable activity in a branch or division, shall be registered only in the name of the registered person.

            (3) Notwithstanding subsection (2), the Commissioner General may, upon application in writing by a registered person, authorise the registered person to register one or more of its branches or divisions as separate registered persons where the Commissioner General is satisfied that the branch or division maintains an independent accounting system and can be separately identified by the nature of its activities or location.

            (4) The registration of a branch or division under subsection (3) is subject to such conditions and restrictions as the Minister may deem fit.

47.     Bodies of persons (other than incorporated companies)

            (1) This Act applies to a partnership as if the partnership were a person separate from the partners of the partnership, except that-

     (a)     obligations that would be imposed on the partnership are instead imposed on each partner, but may be discharged by any of the partners; and

     (b)     the partners are jointly and severally liable to pay any amount due under this Act that would be payable by the partnership; and

     (c)     any offence under this Act that would otherwise be committed by the partnership is taken to have been committed by each of the partners.

            (2) This Act applies to an unincorporated association or body as if it were a person separate from the members of the association or body, but the obligations that would be imposed on the association or body are instead imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.

            (3) Where-

     (a)     a partnership, or unincorporated association or body is dissolved, referred to as the "dissolved entity", in consequence of-

           (i)       the retirement or withdrawal of one or more, but not all, of its partners or members; or

          (ii)       the admission of a new partner or member;

     (b)     a new partnership, or association or body comes into existence, referred to as the "new entity", consisting of the remaining members and one or more new members; and

     (c)     the new entity continues to carry on the taxable activity of the dissolved entity as a going concern, the dissolved entity and the new entity shall, for the purposes of this Act, be deemed to be one and the same, unless the Commissioner General, having regard to the circumstances of the case, otherwise directs.

48.     Death or insolvency; mortgagee in possession

            (1) Where, after the death of a registered person, or the sequestration of a registered person's estate, a taxable activity previously carried on by the registered person is carried on by or on behalf of the executor or trustee of the person's estate or anything is done in connection with the termination of the taxable activity, the estate of the registered person, as represented by the executor or trustee, shall for the purposes of this Act, be deemed to be the registered person in respect of the taxable activity.

            (2) Where a mortgagee is in possession of land or other property previously mortgaged by a mortgagor who is a registered person, and the mortgagee carries on a taxable activity in relation to the land or other property, the mortgagee shall, from the date the mortgagee took possession of that land or property until such time as the mortgagee ceases to be in possession of the land or property, be deemed to be the registered person carrying on the taxable activity.

49.     Trustee

            A person who is a trustee in more than one capacity is treated for the purposes of this Act as a separate person in relation to each of those capacities.