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.
Further information

For more on FBT exemptions for registered religious institutions, see taxation ruling TR 92/17 Income tax and fringe benefits tax: exemptions for 'religious institutions'External Link.

End of further information
    Last modified: 08 Jan 2014QC 17820