Income tax and fringe benefits tax: exemptions for 'religious institutions'

TR 92/17 explained the Commissioner's view on when benefits provided to certain employees of a religious institution are exempt benefits under section 57 of the Fringe Benefits Tax Assessment Act 1986.

TR 92/17 has been rewritten into a new draft ruling which reflects: • the changed requirements for an entity to be a 'registered religious institution' to qualify as a provider of exempt fringe benefits following the commencement of the Australian Charities and Not-for-profits Commission, and • changes in the nature of contemporary religious practice.

The views expressed by TR 92/17 are now expressed in draft Taxation Ruling TR 2018/D2 Fringe benefits tax: benefits provided to religious practitioners issued on 11 July 2018.