A New Tax System (Australian Business Number) Act 1999


Division 3 - Application of this Act  


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.


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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