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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-F - Fund-raising events conducted by charities etc.  

40-165   Meaning of fund-raising event  

Any of these is a fund-raising event if it is conducted for the purpose of fund-raising and it does not form any part of a series or regular run of like or similar events:

(a) a fete, ball, gala show, dinner, performance or similar event;

(b) an event comprising sales of goods if:

(i) each sale is for a * consideration that does not exceed $20 or such other amount as the regulations specify; and

(ii) selling such goods is not a normal part of the supplier ' s * business ;

(c) an event that the Commissioner decides, on an application by the supplier in writing, to be a fund-raising event.


Refusing an application for a decision under this paragraph is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

Paragraph (1)(b) does not apply to an event that involves the sale of alcoholic beverages or tobacco products.

The Commissioner must not make a decision under paragraph (1)(c) unless satisfied that:

(a) the supplier is not in the * business of conducting such events; and

(b) the proceeds from conducting the event are for the direct benefit of the supplier ' s charitable or non-profit purposes.

The Commissioner may determine, in writing, the frequency with which events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection (1) .

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