{"id":"F2026L00187","name":"A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026","slug":"a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-2026","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443161,"registerId":"F2026L00187-fast-fetch-1775958070414","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: ATO Legislative Instrument Template\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026\n\nI, Will Day, Deputy Commissioner of Taxation, make the following determination.\n\nDated  25 February 2026\n\nWill Day\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Frequency of fund-raising events\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016\n\n \n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026.\n\n2  Commencement\n\n (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.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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.\n\n (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.\n\n3  Authority\n\n  This instrument is made under subsection 40-165(4) of the Act.\n\n4  Definitions\n\nNote: The following expressions used in this instrument are defined in section 195-1 of the Act:\n\n(a) entity;\n\n(b) fund-raising event.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nprescribed accounting year, of an entity, means the 12-month period ending on the date the entity balances its accounts.\n\n5  Schedules\n\n  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.\n\n6  Frequency of fund-raising events\n\n  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.\n\n\n\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as its predecessor. It continues to serve the narrow, specific purpose of quantifying the 'frequency' threshold for GST-free fundraising events under section 40-165 of the GST Act. The 15-event limit is unchanged from the 2016 determination it replaces."},"complexity_factors":["Very short instrument (approximately 350 words)","Only 2 defined terms in the instrument itself ('Act' and 'prescribed accounting year')","Minimal cross-referencing (only references to section 195-1 of the Act for defined terms, and subsection 40-165(4) for authority)","Single operative provision (section 6) with a straightforward numerical threshold","No conditional logic, exceptions, or nested provisions","Simple repeal schedule replacing one previous instrument"],"plain_english_summary":"This ATO rule tells charities and non-profits they can run up to 15 fundraising events in their prescribed 12‑month accounting year without those activities being treated as a “regular series” that attracts GST. It replaces the 2016 determination but keeps the same 15‑event limit — exceed it and fundraising income may become subject to GST."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument replaces and repeals the earlier 2016 Frequency of Fund‑raising Events Determination (Schedule 1). It restates the threshold rule in current legislative form: up to 15 fund‑raising events in a prescribed accounting year are not to be treated as part of a series for subsection 40‑165(1) of the GST Act (section 6). Any change in numerical threshold or drafting from the 2016 instrument cannot be assessed from this text alone; the instrument itself explicitly repeals the prior instrument."},"complexity_factors":["Single clear quantitative rule: sets a numeric threshold of 15 events (section 6).","Relies on statutory cross‑reference: applies only for the purposes of subsection 40‑165(1) of the A New Tax System (Goods and Services Tax) Act 1999 (section 6); understanding full effect requires reading that subsection in the Act.","Definition dependency: uses the term 'prescribed accounting year', defined in the instrument (section 4) and dependent on an entity's accounting year — requires entities to track events by their balance‑date.","Authority and delegated power: made under subsection 40‑165(4) of the Act (section 3), so administrative discretion lies with the Commissioner’s delegate who issued the determination.","Repeal interaction: expressly repeals the 2016 Determination (Schedule 1), so compliance requires checking for any prior practice or transitional issues (Schedule 1).","Compliance burden: entities must count and record fund‑raising events within the relevant accounting year to rely on the threshold (section 6), creating a modest recordkeeping requirement.","Terminology ambiguity: phrase 'like or similar events' is carried from the Act (section 6) and may require factual assessment in close cases, creating potential for disputes about classification."],"plain_english_summary":"**What it does:** This instrument says that, for the GST Act, an entity can hold up to 15 fund‑raising events in a prescribed accounting year without those events being treated as part of a “series” under subsection 40‑165(1). It affects entities that run fund‑raisers (for example charities or community groups) and matters because that series‑vs‑single‑event distinction alters GST treatment under the Act. It also repeals the 2016 determination it replaces (Schedule 1)."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-2026","history":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-2026/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-2026/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-2026/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-2026/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-2026/documents"}}