the A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001
Reference: FUND 2001/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 10 August 2001
Signatory: Tracey Nicholson Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner


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. | (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. | 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.