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New taxation ruling on religious practitioners and FBT

The ATO recently released a new ruling about the requirements for FBT exemption for benefits provided to religious practitioners. This ruling is a re-write of TR 92/17W, and there are no major changes to the overall ATO view.

The ruling provides clearer guidance on the Commissioner’s view on the meaning of:

  • registered religious institution
  • religious practitioner
  • pastoral duties and directly related religious activities

The ruling also provides practical examples to explain how certain benefits will be exempt from FBT when provided to religious practitioners.

To view the ATO ruling, click here.

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