20.5 Religious and non-profit organisation exemptions
Registered religious institutions
Legislative reference: section 57External Link of the FBTAA.
Benefits provided by registered religious institutions to a religious practitioner are exempt benefits if the benefits are provided principally because of the practitioner's pastoral duties or any other duties relating to the practice, study, teaching or propagation of religious beliefs.
A religious practitioner is someone who is any of the following:
- a minister of religion
- a student at an institution who is undertaking a course of instruction in the duties of a minister of religion
- a full-time member of a religious order
- a student at a college conducted solely for training people to become a member of a religious order.