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Taxation Administration Act 1953
12‑47 Payment to religious practitioners12‑47 Payment to religious practitioners
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12‑47 Payment to religious practitioners
An entity must withhold an amount from a payment it makes to a *religious practitioner for an activity, or a series of activities, if: (a) the activity, or series of activities, is done by the religious practitioner in pursuit of his or her vocation as a religious practitioner; and (b) the activity, or series of activities, is done by the religious practitioner as a member of a religious institution; and (c) the payment is made by the entity in the course or furtherance of an *enterprise that the entity *carries on.