Commonwealth Consolidated Acts

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 5A

    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;

this Act 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 and not an enterprise of the religious practitioner.