Document ID: chunk:federal_register_of_legislation:C2025C00120:section:57
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 57
Character Range: 199396–199958

57  Exempt benefits—employees of religious institutions
  Where:
 (a) the employer of an employee is a registered religious institution; and
 (b) the employee is a religious practitioner; and
 (c) a benefit is provided to, or to a spouse or a child of, the employee; and
 (d) the benefit is not provided principally in respect of duties of the employee other than:
 (i) any pastoral duties; or
 (ii) any other duties or activities that are directly related to the practice, study, teaching or propagation of religious beliefs;
the benefit is an exempt benefit.