Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 57

    Where:

  (a)   the employer of an employee is a registered religious institution; and

  (b)   the employee is a religious practitioner; and

  (c)   a benefit is provided to, or to a spouse or a child of, the employee; and

  (d)   the benefit is not provided principally in respect of duties of the employee other than:

  (i)   any pastoral duties; or

  (ii)   any other duties or activities that are directly related to the practice, study, teaching or propagation of religious beliefs;

the benefit is an exempt benefit.