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Organisations which 'advance religion' may qualify for concessions and exemptions over and above the usual FBT exemptions for charitable institutions. The draft ruling allows practitioners, students and family members in religious institutions to claim exemptions for things like school fees and vehicles.

The exemptions apply to religious institutions (which need not be registered charities). Exemptions only apply where the activities of the person claiming the benefit are principally pastoral and directly related to advancing religion. The draft ruling is open for comment and can be viewed here: TR 2018/D2

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