Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 50.5

    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;

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.

Table of Subdivisions

51 - A   Formation of and participation in GST joint ventures

51 - B   Consequences of GST joint ventures

51 - C   Administrative matters

51 - D   Ceasing to be a participant in, or an operator of, a GST joint venture