Document ID: chunk:federal_register_of_legislation:C2010C00635:clause:1_9
Version: federal_register_of_legislation:C2010C00635
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 6626–7335

9  Transitional treatment of payments to religious practitioners

(1) This item applies to payments made to religious practitioners during the period (the transitional period) from the start of 1 July 2000 until the end of 30 June 2002.

(2) For the purposes of the Fringe Benefits Tax Assessment Act 1986, a payment to a religious practitioner during the transitional period is taken to be a payment of salary or wages if it would have been a payment of salary or wages had it been made immediately after the end of the transitional period.

(3) In this item, religious practitioner has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

Income Tax Assessment Act 1997