FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 57 Exempt benefits--employees of religious institutions
FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 57
Exempt benefits--employees of religious institutions(a) the employer of an employee is a registered religious institution; and
(b) the employee is a religious practitioner; and
(c) a benefit is provided to, or to a spouse or a child of, the employee; and
(d) the benefit is not provided principally in respect of duties of the employee other than:
(ii) any other duties or activities that are directly related to the practice, study, teaching or propagation of religious beliefs;
the benefit is an exempt benefit.