Document ID: chunk:federal_register_of_legislation:C2010C00635:clause:1_24
Version: federal_register_of_legislation:C2010C00635
Segment Type: clause
Provision Reference: sch 1 cl 24
Character Range: 10387–11004

24  After section 12‑45 in Schedule 1
Insert:

12‑47  Payment to religious practitioners

  An entity must withhold an amount from a payment it makes to a *religious practitioner for an activity, or a series of activities, if:
 (a) the activity, or series of activities, is done by the religious practitioner in pursuit of his or her vocation as a religious practitioner; and
 (b) the activity, or series of activities, is done by the religious practitioner as a member of a religious institution; and
 (c) the payment is made by the entity in the course or furtherance of an enterprise that the entity carries on.