Document ID: chunk:federal_register_of_legislation:F2016L00107:body:0:p2
Version: federal_register_of_legislation:F2016L00107
Segment Type: other
Provision Reference: 
Character Range: 2942–5586

not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter.

    (c)  For payments made by entities that are non-religious institutions as described below:

             * payments made by an entity that is not a religious institution to a religious practitioner for work or services performed as a religious practitioner 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:

         For payments made on or before 30 June 2016:
             -       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.

           For payments made on or after 1 July 2016:
             -       where the entity pays the religious practitioner weekly:  $150; or
             -       where the entity pays the religious practitioner fortnightly:  $300; or
             -       where the entity pays the religious practitioner monthly:  $650.

    4.                  Determination

    The amount to be withheld from payments covered by this instrument is varied to nil.

    A payer of the payments listed in paragraph 3(c) is exempted from issuing a payment summary that would have ordinarily been required under sections 16-155 and 16-160 of Schedule 1 to the Taxation Administration Act 1953 and they are not required to include these payments in their annual report, that would have ordinarily been required under subsection 16-153(2) of Schedule 1 to the Taxation Administration Act 1953.

    5.                  Definitions

       * '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.
       * For the purpose of this variation, 'locum services' include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties.
       * A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December.