A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 50.5 GST treatment of religious practitioners
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 50.5
GST treatment of religious practitionersIf 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.
51 - A Formation of and participation in GST joint ventures
51 - B Consequences of GST joint ventures
51 - D Ceasing to be a participant in, or an operator of, a
GST joint venture