FUND 2001/1

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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This legislative instrument has been repealed by FUND 2016/31 Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016 - (29 February 2016).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.

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Dated this 10th day of August 2001.

Tracey Nicholson

Assistant Commissioner

Goods and Services Tax Program

Delegate of the Commissioner

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