A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

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  

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History

Div 50 inserted by No 168 of 2001, s 3 and Sch 1 item 4, applicable to activities done by a religious practitioner on or after 1 July 2000.

Guide to Division 50  

50-1   What this Division is about  

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Activities 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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History

S 50-1 inserted by No 168 of 2001, s 3 and Sch 1 item 4, applicable to activities done by a religious practitioner on or after 1 July 2000.

Table of sections

Table of sections

50-5	GST treatment of religious practitioners

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