Document ID: chunk:federal_register_of_legislation:C2010C00635:clause:1_4
Version: federal_register_of_legislation:C2010C00635
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 3424–4628

4  After Division 49
Insert:

Division 50—GST treatment of religious practitioners

Guide to Division 50

50‑1  What this Division is about

      Activities of a religious practitioner done in pursuit of his or her vocation as a religious practitioner and as a member of a religious institution will be treated as activities done by the religious institution, unless the religious practitioner is acting as an employee or agent.

Table of sections

50‑5 GST treatment of religious practitioners

50‑5  GST treatment of religious practitioners

  If a *religious practitioner:
 (a) does an activity, or a series of activities:
 (i) in pursuit of his or her vocation as a religious practitioner; and
 (ii) as a member of a religious institution; and
 (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;
the *GST law applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.

Note: This will mean that such an activity will be an enterprise of the religious institution under subsection 9‑20(1) and not an enterprise of the religious practitioner.