{"id":"F2016L00192","name":"Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016","slug":"goods-and-services-tax-frequency-of-fund-raising-events-determination-no-31-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":94056,"registerId":"commonwealth-F2016L00192-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016","content":"Legislative Instrument\n\nGoods and Services Tax: Frequency of Fund\\-Raising Events Determination (No. 31) 2016\n\nI, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 40-165(4) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).\n\nTimothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 24 February 2016\n\nName of determination\n\n    This determination is the Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016.\n\nCommencement\n\n    2. This determination commences on the day after registration.\n\nRepeal of previous determination\n\n    3. A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001 (the pervious determination) \\- F2005B01993, registered on 21 November 2005, is repealed on the commencement of this determination.\n\n    Determination (Who is covered by the determination)\n\n    4. The determination applies to an endorsed charity, a gift-deductible entity or government school that conducts a fund\\-raising event, records the event as input taxed, and chooses to have all supplies made in connection with the event treated as input taxed under section 40-160 of the GST Act.\n\nFrequency of fund-raising events\n\n    5. The frequency of fund-raising events that 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) of the GST Act is fifteen fund-raising events in any financial year.\n\n  \n\nDefinitions\n\n    6. The following expression is defined for the purposes of this determination:\n\n    financial year means the 12 month period ending on the date the entity balances its accounts.\n\n    7. Other expressions in this determination have the same meaning as in GST Act.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2605},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination is a straightforward remake of the previous 2001 determination with identical scope. It maintains the same purpose (setting the frequency threshold for fund-raising events) and applies to the same categories of entities."},"complexity_factors":["Single operative provision containing only a numerical threshold (15 events)","Only one defined term specific to this instrument (financial year)","No conditional logic, exceptions, or cross-references beyond the enabling provision","Extremely short length (7 sections)"],"plain_english_summary":"This rule lets endorsed charities, gift-deductible entities and government schools keep special GST treatment for small-scale fundraising by capping fund-raising events at 15 per financial year.  \n\nIf an organisation runs more than 15 events those activities may be treated as a \"regular series,\" changing GST treatment. \"Input taxed\" means no GST is charged on sales or donations but GST on costs cannot be claimed. \"Financial year\" means the organisation’s own 12-month accounting period."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-frequency-of-fund-raising-events-determination-no-31-2016","history":"/api/acts/goods-and-services-tax-frequency-of-fund-raising-events-determination-no-31-2016/history","analysis":"/api/acts/goods-and-services-tax-frequency-of-fund-raising-events-determination-no-31-2016/analysis","conflicts":"/api/acts/goods-and-services-tax-frequency-of-fund-raising-events-determination-no-31-2016/conflicts","importantCases":"/api/acts/goods-and-services-tax-frequency-of-fund-raising-events-determination-no-31-2016/important-cases","documents":"/api/acts/goods-and-services-tax-frequency-of-fund-raising-events-determination-no-31-2016/documents"}}