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: Variation 21
Document type: Variation of amount required to be withheld
Enabling act: Taxation Administration Act 1953
Date of issue: 25 June 2002
Signatory: Megan Yong Assistant Commissioner of Taxation
Registration number: F2006B00292
Registration date: 7 February 2006


I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have varied to nil, the amount required to be withheld from withholding payments that are made to a religious practitioner and are: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies to 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 .