CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
57Exempt benefits—employees of religious institutions
Start here
Get a plain-English read of 57
Turn the raw legal text into a practical explanation grounded in Fringe Benefits Tax Assessment Act 1986.
#### 57 Exempt benefits—employees of religious institutions
Where:
(a) the employer of an employee is a registered religious institution; and
(b) the employee is a religious practitioner; and
(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.