A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001

COMMONWEALTH OF AUSTRALIA A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 DETERMINATION Under subsection 40-165(4) of the A New Tax System (Goods and Services Tax) Act 1999 I make the following determination: Citation 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. 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. 5. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Dated this 10 th day of August 2001. Signed by Tracey Nicholson Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner