A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 1 - PRELIMINARY  

Division 3 - Application of this Act  

SECTION 5A   5A   APPLICATION TO RELIGIOUS PRACTITIONERS AND RELIGIOUS INSTITUTIONS  


If a *religious practitioner:


(a) does an activity, or a series of activities:


(i) in pursuit of his or her vocation as a religious practitioner; and

(ii) as a member of a religious institution; and


(b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;

this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.

Note:

This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.




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