FUND 2000/1

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COMMONWEALTH OF AUSTRALIA

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

Under subsection 40-165(4) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:

Citation

1. This determination may be cited as the A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2000.

Frequency of fund-raising events

2. The frequency set out in the following paragraph is the frequency with which fund-raising events 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):

(a)

Fifteen fund-raising events in any income year.

Definitions

3.(1) The following expression is defined for the purposes of this determination:

The Act means the A New Tax System (Goods and Services Tax) Act 1999.

(2) Other expressions in this determination have the same meaning as in the Act.

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Dated this 28th day of August 2000.

Tracey Mellick

Assistant Commissioner

GST Law and Interpretation

Delegate of the Commissioner

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Registration Number: F2005B01993

Registration Date: 21 November 2005

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