The Australian Taxation Office has updated the rules around fundraising events under GST.
This change is set out in the A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026.
While the legislation itself is technical, the practical impact is straightforward.
- What has actually changed
The new determination replaces the previous 2016 rules and clarifies how often fundraising events can be held without being treated as a regular business activity.
Under the updated rules, an entity can hold up to 15 fundraising events in a financial year without those events being considered part of a regular or ongoing series.
This provides clearer guidance on what qualifies as occasional fundraising versus a structured activity.
- Why the frequency matters
The distinction between occasional and regular events is important for GST purposes.
If fundraising activities are considered infrequent, they may not be treated the same as standard business operations.
However, once activities become regular or form a pattern, they are more likely to be treated as part of the entity’s ongoing operations.
This can change how GST applies to those events.
- How the 15-event threshold works
The rule allows for up to 15 fundraising events within a 12-month accounting period.
This means:
– Events must remain occasional in nature
– They must not form a series or regular run
– The focus is on both number and pattern of activity
Even if the number is within the threshold, the way events are structured still matters.
- What counts as a fundraising event
A fundraising event is generally an activity designed to raise funds for an organisation, rather than operate as a commercial business activity.
The definition itself comes from existing GST legislation, and the determination focuses on how often these events occur rather than redefining them.
The key issue is not just what the event is, but how frequently it is run.
- What this means in practice
For organisations running fundraising activities, this change provides clearer boundaries.
It allows for:
– Greater flexibility in planning events
– A defined threshold to work within
– More certainty around GST treatment
However, it also reinforces that once activities become frequent or structured, they may no longer be treated as occasional.
What this means for your organisation
If you are running or planning fundraising events, it is important to understand how often those events occur over a 12-month period.
This means:
– Tracking the number of events held
– Considering how those events are structured
– Ensuring they do not form part of a regular or ongoing series
The rules are not just about the number of events, but how they are carried out.
The team at EMspire Advisory are trusted, qualified Chartered Accountants, tax agents, and small business accountants. We work closely with our clients to achieve the best possible outcomes. To find out more, please contact us!
Please note that this information is not specific and is general in nature and cannot be relied on as advice. Please contact us for advice specific to you and your circumstances.