not a religious institution: • for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and • for the performance of 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 14
Document type: Notice exempting a class of entities from giving payment summary
Enabling act: Taxation Administration Act 1953
Date of issue: 25 June 2002
Signatory: Megan Yong Assistant Commissioner of Taxation
Registration number: F2006B00322
Registration date: 10 February 2006


I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have exempted certain payers from the requirements under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a payment summary. This exemption only applies to withholding payments: • 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 give a payment summary under the power contained in section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This exemption applies in respect of payments made on or after 1 July 2002. | This exemption from the requirement to issue a payment summary to the recipient of a withholding payment under section 12-47 of Schedule 1 to the Taxation Administration Act 1953 , applies to payments made by an entity that is not a religious institution: • for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and • for the performance of 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. | • for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and • for the performance of 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. | 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 .