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  • Religious practitioners

    You may need to withhold tax from payments you make to a religious practitioner for services they perform:

    • in pursuit of their vocation as a religious practitioner
    • as a member of a religious institution.

    Payments may include those you have made in the course or furtherance of any of your enterprises.

    Find out about:

    Defining religious practitioners and institutions

    A religious practitioner is a:

    • minister of religion
    • student at an institution who is undertaking a course of instruction in the duties of a minister of religion
    • full-time member of a religious order
    • student at a college conducted solely for training people to become members of religious orders.

    A religious institution is a not-for-profit body that promotes religious purpose. The beliefs and practices of the members of that body constitute a religion.

    Generally, private schools, private universities and residential colleges will not be considered religious institutions. However, Bible colleges, seminaries and theological colleges may come within the definition of a religious institution.

    See also:

    • Taxation Ruling TR 92/17: Income tax and fringe benefits tax: exemptions for 'religious institutions'
      Last modified: 10 May 2017QC 16629