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Taxing of allowances paid to religious practitioners

 
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What are allowances?

Allowances are separately identified payments made to a religious practitioner for:

  • qualifications or special duties, for example, first aid certificate, safety officer
  • expenses that cannot be claimed as a tax deduction by the religious practitioner, for example, normal travel between home and work, or
  • work expenses that may be able to be claimed as a tax deduction by the religious practitioner, for example, services at different locations.

Last Modified: Wednesday, 9 November 2011
 
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