Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 57

                   Where:

                     (a)  the employer of an employee is a religious institution;

                     (b)  the employee is a religious practitioner;

                     (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.