A New Tax System (Goods and Services Tax) Act 1999
Supplies that are not taxable supplies
Input taxed supplies
Subdiv 40-F (heading) substituted by No 169 of 2012, s 3 and Sch 2 item 88, effective 3 December 2012. The heading formerly read:
Fund-raising events conducted by charitable institutions etc.
Subdiv 40-F inserted by No 92 of 2000, s 3 and Sch 1 item 3, effective 1 July 2000.
Any of these is a
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 *
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
(c) an event that the Commissioner decides, on an application by the supplier in writing, to be a fund-raising event.
Refusing an application for a decision under this paragraph is a reviewable GST decision (see Subdivision
Taxation Administration Act 1953
S 40-165(1) amended by
No 73 of 2006
, s 3 and Sch 5 item 91, by substituting
Subdivision 110-F in Schedule 1 to
Division 7 of Part VI of
in the note, effective 1 July 2006.
does not apply to an event that involves the sale of alcoholic beverages or tobacco products.
The Commissioner must not make a decision under paragraph
unless satisfied that:
(a) the supplier is not in the *
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.
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
S 40-165 inserted by No 92 of 2000, s 3 and Sch 1 item 3, effective 1 July 2000.