Taxation Ruling

TR 92/17W

Income tax and fringe benefits tax: exemptions for 'religious institutions'

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Notice of Withdrawal

Taxation Ruling TR 92/17 is withdrawn with effect from today.

1. TR 92/17 explained the Commissioner's view on when benefits provided to certain employees of a religious institution are exempt benefits under section 57 of the Fringe Benefits Tax Assessment Act 1986.

2. TR 92/17 has been rewritten into a new draft ruling which reflects:

the changed requirements for an entity to be a 'registered religious institution' to qualify as a provider of exempt fringe benefits following the commencement of the Australian Charities and Not-for-profits Commission, and
changes in the nature of contemporary religious practice.

3. The views expressed by TR 92/17 are now expressed in draft Taxation Ruling TR 2018/D2 Fringe benefits tax: benefits provided to religious practitioners issued on 11 July 2018.

Commissioner of Taxation
11 July 2018


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ATO references:

ISSN: 2205-6122

Related Rulings/Determinations:

TR 2018/D2
MT 2021

Subject References:
directly related religious activities
exempt fringe benefits
ministers of religion
pastoral duties
religious institutions
religious orders
religious practitioners

Legislative References:
ITAA 23(e)
ITAA 221A(1)
FBTAA 136(1)

Case References:
YMCA of Melbourne v. FC of T
(1926) 37 CLR 351

Stratton v. Simpson
(1970) 125 CLR 138

The Church of the New Faith v. Commissioner of Pay-roll Tax (Vic)
83 ATC 4652
(1983) 14 ATR 769

Commissioner for ACT Revenue Collections v. Council of the Dominican Sisters of Australia
91 ATC 4602
(1991) 22 ATR 213

Davies v. Presbyterian Church of Wales
[1986] 1 WLR 323

TR 92/17W history
  Date: Version: Change:
  10 December 1992 Original ruling  
You are here 11 July 2018 Withdrawn