Commonwealth Consolidated Acts

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

Application to religious practitioners and religious institutions

                   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.



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