Live-in domestic employees - registered religious institutions

Legislative reference: section 58TExternal Link of the FBTAA.

Accommodation, household fuel, meals and other food and drink provided to an employee may be exempt benefits – however, the employer must be either a registered religious institution or a religious practitioner.

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.

The employee's duties must be principally the provision of domestic and/or personal services to one or more religious practitioners (and relatives, if any). The performance of those duties must necessitate the employee living in with the practitioner or living in accommodation within the same grounds.

Domestic services may include child care, gardening, repairs or maintenance to the home, house cleaning, nursing care and the preparation of meals. Personal services may include those of a personal secretary or chauffeur.

    Last modified: 08 Jan 2014QC 17820