FUND 2001/1
COMMONWEALTH OF AUSTRALIA
This legislative instrument has been repealed by FUND 2016/31 Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016 - (29 February 2016).A New Tax System (Goods and Services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 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) 2001.
Commencement
2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences.
Frequency of fund-raising events
3. 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 financial year.
Definitions
4. The following expression is defined for the purposes of this determination:
financial year means the 12 month period ending on the date the entity balances its accounts.
5. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
Dated this 10th day of August 2001.
Tracey Nicholson
Assistant Commissioner
Goods and Services Tax Program
Delegate of the Commissioner