When you can treat fundraising events as input taxed
You can choose to treat supplies made in connection with eligible fundraising events as input taxed if you meet all the following:
- You're an endorsed charity, certain gift-deductible entity or government school.
- The supplies are made in connection with eligible fundraising events.
- You choose to treat all supplies in connection with the fundraising event as input taxed before any transactions take place.
- You record the event as being input taxed in your records (for example, in your accounts or meeting minutes).
You don't need to notify us when you choose to treat a fundraising event as input taxed.
If you make input-taxed supplies, you:
- don’t include GST in the price
- can't claim GST credits for related purchases.
- don't include these supplies when working out your GST turnover.
What are eligible fundraising events?
To be a fundraising event, the event must:
- be conducted for the purpose of fundraising
- not form part of a series or regular run of similar events
- be one of the following 3 categories of events:
- a fete, ball, gala show, dinner, performance or similar event
- an event involving the sale of goods where each good is sold for $20 or less, but
- the event can't involve the sale of alcohol or tobacco
- selling the goods must not be a normal part of your business
- another type of event that is not listed and that we have approved.
Example: assessing if a fundraising event is input taxed
Diamond Night Foundation is an endorsed charity registered for GST. Diamond Night Foundation provides support to children by providing education resources.
In the next financial year, Diamond Night Foundation is planning to run a:
- charity ball where alcohol will be sold to attendees – to raise funds to build a school in a remote community
- dinner for its next annual general meeting (AGM) to discuss the priorities for the organisation.
Diamond Night Foundation may choose to treat the charity ball as an input-taxed fundraising event as it is a similar event to a fete, ball, gala show, dinner or performance. The sale of the alcohol at the charity ball does not prevent the event from being a fundraising event for this category. Diamond Night Foundation must make and record the choice to treat the charity ball before making any supplies.
Although a dinner may be considered a like or similar event to a fete, ball, gala show, dinner or performance, the AGM dinner is not a fundraising event because it is not conducted for the purpose of fundraising. Diamond Night Foundation can't choose to treat the event as an input-taxed fundraising event.
End of exampleApproval for a different type of fundraising event
You can write to us and ask for approval to treat an event as a fundraising event if it's not listed as one of the 3 categories of events.
We will grant approval only if:
- the event is held for the purpose of fundraising
- you're not in the business of conducting such events
- your proceeds from the event are for the direct benefit of your charitable or non-profit purpose.
Limit of number of input-taxed events
You can hold up to 15 of each category of event in a financial year without forming part of a series or regular run of similar events. This means you can choose to hold up to 15:
- fetes, balls, gala shows, dinners, performances or similar events
- events involving the sale of goods where all goods are sold for $20 or less, but
- the event can't involve the sale of alcohol or tobacco
- selling the goods must not be a normal part of your business
- events that have been approved by us.
If you hold more than 15 of the same category of events in a financial year, none of those events in that category can be treated as input-taxed fundraising events.
For more information, read Frequency of Fundraising Events Determination 2026.