Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This determination allows an endorsed charity, gift deductible entity and government school to hold up to fifteen fund-raising events in a financial year before it fails to satisfy the law and in unable to choose to treat any of the supplies for any such events during the year as input taxed.
Administered by: Treasury
Registered 29 Feb 2016
Tabling HistoryDate
Tabled HR01-Mar-2016
Tabled Senate01-Mar-2016

Legislative Instrument


Goods and Services Tax: Frequency of Fund-Raising  Events Determination (No. 31) 2016


I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 40-165(4) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).




Timothy Dyce

Deputy Commissioner of Taxation

Dated: 24 February 2016



Name of determination

1.    This determination is the Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016.



2.    This determination commences on the day after registration.


Repeal of previous determination

3.   A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001 (the pervious determination) - F2005B01993, registered on 21 November 2005, is repealed on the commencement of this determination.


Determination (Who is covered by the determination)


4.      The determination applies to an endorsed charity, a gift-deductible entity or government school that conducts a fund-raising event, records the event as input taxed, and chooses to have all supplies made in connection with the event treated as input taxed under section 40-160 of the GST Act.


Frequency of fund-raising events


5.   The frequency of fund-raising events that may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection 40-165(1) of the GST Act is fifteen fund-raising events in any financial year.




6.   The following expression is defined for the purposes of this determination:


financial year means the 12 month period ending on the date the entity balances its accounts.  


7.   Other expressions in this determination have the same meaning as in GST Act.