A New Tax System (Australian Business Number) Act 1999

PART 1 - PRELIMINARY  

Division 3 - Application of this Act  

SECTION 5A  

5A   APPLICATION TO RELIGIOUS PRACTITIONERS AND RELIGIOUS INSTITUTIONS  

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.

Note:

This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.