not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner for chaplaincy and/or counselling services where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433
Reference: Notice 15
Document type: Notice varying the requirements of an annual report
Enabling act: Taxation Administration Act 1953
Date of issue: 25 June 2002
Signatory: Megan Yong Assistant Commissioner of Taxation
Registration number: F2006B00299
Registration date: 24 February 2006


I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have exempted certain payers to provide an annual report under section 16-153(2) of Schedule 1 to the Taxation Administration Act 1953 . A payer will not be required to include the gross amount of a withholding payment, nor the withheld amount (including a nil amount) in their annual report as required under section 16-153(2) of Schedule 1 to the Taxation Administration Act 1953 for withholding payments that are: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases outlined below. | • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases outlined below. | I vary this requirement to provide an annual report under the power contained in section 16-153(6) of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies in respect of payments made on or after 1 July 2002. | This variation applies in respect of the following classes of payments: • payments made by an entity that is not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner for chaplaincy and/or counselling services where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | • payments made by an entity that is not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner for chaplaincy and/or counselling services where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | Interpretation | • * 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . | • * 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 .