LI 2026/3

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A New Tax System (Goods and Services Tax) Act 1999

A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026

Legislative Instrument

I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name

This instrument is the A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026.

2 Commencement

(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.

Note: This table relates only to the provisions of this instrument as originally made.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.

3 Authority

This instrument is made under subsection 40-165(4) of the Act.

4 Definitions

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.

5 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

6 Frequency of fund-raising events

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.

Schedule 1—Repeals

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

1 The whole of the instrument

Repeal the instrument

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25 February 2026

Will Day
Deputy Commissioner of Taxation

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Registration Number: F2026L00187

Registration Date: 3 March 2026

Related Explanatory Statements:

LI 2026/3 - Explanatory statement

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