A New Tax System (Goods and Services Tax) Act 1999
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
View history note
Hide history noteIf 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;
the * GST law 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 under subsection 9-20(1) and not an enterprise of the religious practitioner.
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