Income tax and fringe benefits tax: exemptions for 'religious institutions'
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
1. TR 92/17 explained the Commissioner's view on when benefits provided to certain employees of a religious institution are exempt benefits under section 57 of the Fringe Benefits Tax Assessment Act 1986.
- the changed requirements for an entity to be a 'registered religious institution' to qualify as a provider of exempt fringe benefits following the commencement of the Australian Charities and Not-for-profits Commission, and
- changes in the nature of contemporary religious practice.
Commissioner of Taxation
11 July 2018
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directly related religious activities
exempt fringe benefits
ministers of religion
YMCA of Melbourne v. FC of T
(1926) 37 CLR 351
Stratton v. Simpson
(1970) 125 CLR 138
The Church of the New Faith v. Commissioner of Pay-roll Tax (Vic)
83 ATC 4652
(1983) 14 ATR 769
Commissioner for ACT Revenue Collections v. Council of the Dominican Sisters of Australia
91 ATC 4602
(1991) 22 ATR 213
Davies v. Presbyterian Church of Wales
 1 WLR 323
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