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A New Tax System (Goods and Services Tax) Act 1999
50‑1 What this Division is about50‑1 What this Division is about
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50‑1 What this Division is about
Activities of a religious practitioner done in pursuit of his or her vocation as a religious practitioner and as a member of a religious institution will be treated as activities done by the religious institution, unless the religious practitioner is acting as an employee or agent.
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50‑5 GST treatment of religious practitioners