Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p10
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 10/63)
Character Range: 268456–271314

which the supply relates is a *gift‑deductible purpose of the supplier.
Note: This subsection denies input taxed status under this section to supplies by certain (but not all) gift‑deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be input taxed under this section if they relate to the principal purpose of the fund, authority or institution.

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).

Subdivision 40‑G—Inbound intangible consumer supplies

40‑180  Inbound intangible consumer supplies
 (1) An *inbound intangible consumer supply is input taxed if:
 (a) it is made by a *non‑resident; and
 (b) it is covered by a determination under subsection (2).
 (2) The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are input taxed.
 (3) However, the Minister must not make the determination unless:
 (a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia's international obligations; and
 (b) the Minister is satisfied that similar supplies made by *Australian residents would be input taxed.

Part 3‑2—Non‑taxable importations

Division 42—Non‑taxable importations

42‑1  What this Division is about

      This Division sets out the importations that are non‑taxable. No GST is payable on