50‑5 GST treatment of religious practiti50‑5 GST treatment of religious practitioners

50‑5 GST treatment of religious practitioners

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; the *GST law 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 under subsection 9‑20(1) and not an enterprise of the religious practitioner.