Taxation and Finance

Taxation Act and related rulings: This includes GST, Income Tax Exempt Charity status, rulings on tax deductibility, income tax (for organizations and individuals).

Fringe Benefits: Fringe Benefits Tax Assessment Act (1986), Fringe Benefits Tax (Miscellaneous Provisions) Act (1986)

Income Tax Assessment Act 1997 Subdivision 30-F This covers eligibility for tax deductibility for cultural activities through listing on the Register Of Cultural Organisations (ROCO).

Fringe Benefits Tax Assessment Act: 1986, Sect. 57
Exempt benefits—employees of religious institutions

A fringe benefit is exempt from Fringe Benefits Tax if:

1. the employer is a religious institution;
2. the employee is a religious practitioner;
3. a benefit is provided to the employee, or to a spouse or a child of the employee; and
4. the benefit is not provided principally in respect of duties of the employee other than:
1. any pastoral duties; or
2. any other duties or activities that are directly related to the practice, study, teaching or propagation of religious beliefs