FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 57   57   EXEMPT BENEFITS - EMPLOYEES OF RELIGIOUS INSTITUTIONS  
Where:


(a) the employer of an employee is a registered religious institution; and


(b) the employee is a religious practitioner; and


(c) a benefit is provided to, or to a spouse or a child of, the employee; and


(d) the benefit is not provided principally in respect of duties of the employee other than:


(i) any pastoral duties; or

(ii) any other duties or activities that are directly related to the practice, study, teaching or propagation of religious beliefs;

the benefit is an exempt benefit.




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