Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-B - Payments for work and services  

SECTION 12-47  

12-47   PAYMENT TO RELIGIOUS PRACTITIONERS  

An entity must withhold an amount from a payment it makes to a *religious practitioner for an activity, or a series of activities, if:

(a) the activity, or series of activities, is done by the religious practitioner in pursuit of his or her vocation as a religious practitioner; and

(b) the activity, or series of activities, is done by the religious practitioner as a member of a religious institution; and

(c) the payment is made by the entity in the course or furtherance of an *enterprise that the entity *carries on.