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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 50.5

GST treatment of religious practitioners

                   If a * religious practitioner:

                     (a)  does an activity, or a series of activities:

                              (i)  in pursuit of his or her vocation as a religious practitioner; and

                             (ii)  as a member of a religious institution; and

                     (b)  does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;

the * GST law applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.

Note:          This will mean that such an activity will be an enterprise of the religious institution under subsection 9-20(1) and not an enterprise of the religious practitioner.

Table of Subdivisions

51-A     Formation of and participation in GST joint ventures

51-B      Consequences of GST joint ventures

51-C      Administrative matters

51-D     Ceasing to be a participant in, or an operator of, a GST joint venture



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