40‑165 Meaning of fund‑raising event40‑165 Meaning of fund‑raising event

40‑165 Meaning of fund‑raising event

(1) Any of these is a fund‑raising event if it is conducted for the purpose of fund‑raising and it does not form any part of a series or regular run of like or similar events: (a) a fete, ball, gala show, dinner, performance or similar event; (b) an event comprising sales of goods if: (i) each sale is for a *consideration that does not exceed $20 or such other amount as the regulations specify; and (ii) selling such goods is not a normal part of the supplier’s *business; (c) an event that the Commissioner decides, on an application by the supplier in writing, to be a fund‑raising event.

Note: Refusing an application for a decision under this paragraph is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

(2) Paragraph (1)(b) does not apply to an event that involves the sale of alcoholic beverages or tobacco products. (3) The Commissioner must not make a decision under paragraph (1)(c) unless satisfied that: (a) the supplier is not in the *business of conducting such events; and (b) the proceeds from conducting the event are for the direct benefit of the supplier’s charitable or non‑profit purposes. (4) The Commissioner may determine, in writing, the frequency with which events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection (1).