GST and religious practitioner writing a book about a particular aspect of the history of the religious institution of which they are a member and selling the book to the public

Under section 50-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when the entity, a religious practitioner, writes a book about a particular aspect of the history of the religious institution of which they are a member, with the intention of selling the book to the general public, is that activity treated as an activity done by their religious institution?

No, under section 50-5 of the GST Act, the activity is not treated as an activity done by their religious institution. This is because the activity is not done in pursuit of the entity's vocation as a religious practitioner.

The entity is a religious practitioner. The entity writes a book about a particular aspect of the history of the religious institution, of which the entity is a member. The entity writes the book with the intention of selling the book widely to the general public.

Section 50-5 of the GST Act provides that the activities of a religious practitioner done in pursuit of their vocation as a religious practitioner and as a member of a religious institution will be treated, for the purposes of applying the GST law, as activities done by the religious institution and not by the religious practitioner, unless the religious practitioner is acting as an employee or agent of the religious institution or another entity.

The entity is a religious practitioner who writes a book about a particular aspect of the history of the religious institution, of which they are a member. Although the book is about a particular aspect of the history of the religious institution, the entity does not write the book just for members of that institution. Rather, the entity writes the book with the intention of selling it widely to the general public.

While the entity is a religious practitioner of the religious institution, the writing and selling of the book is not an activity that forms part of the entity's normal activities as a religious practitioner and as such, is not an activity done in pursuit of the entity's vocation as a religious practitioner.

Accordingly, under section 50-5 of the GST Act, the activity of writing a book about a particular aspect of the history of the religious institution, of which the entity is a member with the intention of selling to the general public, is an activity treated as being done by the entity and not the religious institution. Note: Section 195-1 of the GST Act defines the term, a 'religious practitioner' to mean: • a minister of religion • a student at an institution who is undertaking a course of instruction in the duties of a minister of religion • a full-time member of a religious order, or • a student at a college conducted solely for training persons to become members of religious orders.