A New Tax System (Australian Business Number) Act 1999
5AApplication to religious practitioners and religious institutions
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5A Application to religious practitioners and religious institutions
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; this Act 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 and not an enterprise of the religious practitioner.