Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 57

57. Where-

   (a)  the employer of an employee is a religious institution;

   (b)  the employee is-

        (i)    a minister of religion;

        (ii)   a full-time member of a religious order; or

        (iii)  a student at a college conducted solely for training persons to
               become members of religious orders;

   (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-

        (i)    any pastoral duties; or

        (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.