A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
I, Will Day, Deputy Commissioner of Taxation, make the following determination.
Dated 25 February 2026
Will Day
Deputy Commissioner of Taxation
A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
I, Will Day, Deputy Commissioner of Taxation, make the following determination.
Dated 25 February 2026
Will Day
Deputy Commissioner of Taxation
1 Name
2 Commencement
3 Authority
4 Definitions
5 Schedules
6 Frequency of fund-raising events
Schedule 1—Repeals
Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016
This instrument is the A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026.
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of this instrument | The day after this instrument is registered. |
|
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
This instrument is made under subsection 40-165(4) of the Act.
Note: The following expressions used in this instrument are defined in section 195-1 of the Act:
(a) entity;
(b) fund-raising event.
In this instrument:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
prescribed accounting year, of an entity, means the 12-month period ending on the date the entity balances its accounts.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
For the purposes of subsection 40-165(1) of the Act, 15 or fewer fund‑raising events may be held in a prescribed accounting year without forming any part of a series or regular run of like or similar events.
1 The whole of the instrument
Repeal the instrument