A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
Reference: LI 2026/3
Document type: A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 25 February 2026
Signatory: Will Day Deputy Commissioner of Taxation
Registration number: F2026L00187
Registration date: 3 March 2026

Legislative Instrument: I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026. | 2 Commencement: (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. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made.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. Note: This table relates only to the provisions of this instrument as originally made.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. (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. | 3 Authority: This instrument is made under subsection 40-165(4) of the Act. | 4 Definitions: Note: The following expressions used in this instrument are defined in section 195-1 of the Act: (a) entity; (b) fund-raising event. (a) entity; (b) fund-raising event. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. prescribed accounting year , of an entity, means the 12-month period ending on the date the entity balances its accounts. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Frequency of fund-raising events: 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. Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016 | 1 The whole of the instrument: Repeal the instrument