A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions

Part 3-1 - Supplies that are not taxable supplies

Division 38 - GST-free supplies

Subdivision 38-F - Religious services

38-220 Religious services
A supply is GST-free if it is a supply of service that:

(a) is supplied by a * ACNC-registered religious institution ; and

(b) is integral to the practice of that religion.