12CPayment condition

12C Payment condition

(1) For the purposes of paragraph 12A(1)(e), an entity satisfies the payment condition in respect of an individual for a fortnight if: (a) in the fortnight, the entity makes one or more payments to the individual from which an amount must be withheld under section 12‑47 in Schedule 1 to the Taxation Administration Act 1953; or (b) in the fortnight, the entity provides either or both of the following to the individual: (i) a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986); (ii) a benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986) that is an exempt benefit for the purposes of that Act. (2) If there is a regular period for which the entity would usually pay religious practitioners, and that period is longer than a fortnight, then in applying this section those payments are to be allocated to a fortnight or fortnights in a reasonable manner. (3) For the purposes of this section, the Commissioner may treat a particular event that happened in a fortnight as having happened in a different fortnight or fortnights, if, or to the extent that, it is reasonable to do so in the Commissioner’s opinion.