A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-1
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Special rules mainly about particular ways entities are organised
Guide to Division 50
50-1
What this Division is about
Note:
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .
Division 50 - GST treatment of religious practitioners
View history note
Hide history noteActivities of a religious practitioner done in pursuit of his or her vocation as a religious practitioner and as a member of a religious institution will be treated as activities done by the religious institution, unless the religious practitioner is acting as an employee or agent.
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