{"id":"F2005B01993","name":"A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001","slug":"a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-no-1-2001","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":112298,"registerId":"commonwealth-F2005B01993-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-description: \"#001#Funds 2001/1\"\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: Frequency of fund raising events\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCOMMONWEALTH OF AUSTRALIA\n\n \n\nA NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999\n\n \n\nDETERMINATION\n\n \n\nUnder subsection 40-165(4) of the A New Tax System (Goods and Services Tax) Act 1999 I make the following determination:\n\n \n\nCitation\n\n \n\n1. This determination may be cited as the A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001.\n\n\n \n\n# Commencement\n\n \n\n2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences.\n\n \n\nFrequency of fund-raising events\n\n \n\n3. 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):\n\n \n\n(a)                Fifteen fund-raising events in any financial year.\n\n \n\nDefinitions\n\n \n\n4.                   The following expression is defined for the purposes of this determination:\n\n \n\nfinancial year means the 12 month period ending on the date the entity balances its accounts.\n\n \n\n5. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.\n\n \n\n \n\nDated this 10th day of August 2001.\n\n \n\n \n\n \n\n \n\nSigned by Tracey Nicholson\n\nAssistant Commissioner\n\nGoods and Services Tax Program\n\nDelegate of the Commissioner\n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2307},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination operates strictly within the bounds of the empowering provision (subsection 40-165(4) of the GST Act), setting only the specific frequency threshold contemplated by Parliament."},"complexity_factors":["Single operative provision containing only a numerical threshold (15 events)","Only one defined term ('financial year')","No cross-references beyond the empowering provision","No exceptions, conditions, or nested logic","Document length under 300 words"],"plain_english_summary":"This determination sets a simple head-count rule: charities and trustees can run up to 15 fund-raising events in a financial year and still use the GST input‑taxed treatment (no GST on sales, no GST credits on costs). \n\nIt matters because it gives clear certainty — your “financial year” is your own 12‑month accounting period, and hitting 16+ events risks losing the special GST treatment."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-no-1-2001","history":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-no-1-2001/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-no-1-2001/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-no-1-2001/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-no-1-2001/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-frequency-of-fund-raising-events-determination-no-1-2001/documents"}}