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For the purposes of income support payments and for parentally means tested YA, a minister of religion can be a member of the clergy either under:
A minister of religion under a contract for service cannot be considered an employee of the religious organisation. Any benefits, other than taxable income, provided by the organisation to ministers contracted for service cannot be considered employer provided (fringe) benefits (1.1.E.90) for the purposes of the YA parental means test.
A minister of religion under a contract for service is neither an employee nor self-employed, but is a 'holder of a religious office'. A number of allowances and reimbursements of ministry related expenses may be deducted from the minister's gross income, but fringe benefits which are for the minister's own private benefit are 'valuable consideration' (1.1.V.25) and MUST be included.
Policy reference: SS Guide 4.3.2.10 Income Received to Cover Expenses, 4.3.3.20 Income from Employment or Independent Contracting, 4.3.3.60 Deferred Income, Salary Sacrifice, Valuable Consideration & Fringe Benefits
The following table outlines the clergy who are considered to be ministers of religion contracted for service.
|
Religious organisation |
Clergy covered |
|
Abundant Life Fellowship International Ltd |
All pastors |
|
ALF Church No 8 Ltd operating as Abundant Life Fellowship, Oakey |
All ministers |
|
Anchor Network Ltd |
All ministers |
|
Anglican Church (Diocese of Sydney) |
All ministers |
|
Anglican Church (Australia) |
All parish ministers/assistant parish ministers |
|
Anglican Home Mission Society |
All parish ministers/assistant parish ministers |
|
Assemblies of God in Australia |
All ministers |
|
Associated Christian Assemblies International Inc. |
All ministers |
|
Australian Baptist Missionary Society |
All missionaries |
|
Baptist Church (Australia) |
All ministers |
|
Baptist Union of Victoria, Qld, NSW, NT, SA, WA, & Tas |
All ministers |
|
Beachway Vineyard Christian Fellowship Inc. |
All pastors |
|
Beit Menachem-Gold Coast Jewish College |
All rabbis |
|
Brisbane Christian Fellowship |
All ministers |
|
Brisbane Faith Centre Inc. |
All ministers |
|
Calvary Chapel, Perth |
All pastors |
|
Canberra Austral-Asian Church |
All pastors |
|
Central Coast Evangelical Church |
All ministers |
|
Chabad Institutions of Australia |
All rabbis |
|
Christian City Church Canberra |
All pastors |
|
Christian City Church Central Coast |
All ministers |
|
Christian City Church International |
All pastors |
|
Christian City Church Kambah |
All pastors |
|
Christian Destiny Ltd |
All ministers |
|
Christian Gospel Centre |
All pastors |
|
Christian Life Ministries Inc. |
All ministers/pastors |
|
Christian Revival Crusade |
All ministers |
|
Christian Outreach Centre |
All pastors |
|
Christian Television Association Queensland |
Chief Executive Officer |
|
Church of Foursquare Gospel (Australia) Ltd |
All ministers/pastors |
|
Church of Foursquare Gospel in Australia |
All ministers |
|
Churches of Christ |
All ministers |
|
Congregation of Adass Israel |
All rabbis |
|
Coptic Orthodox Church |
All priests |
|
Cornerstone Ministries |
All pastors |
|
Crown of Life Christian Centre Ltd |
All pastors |
|
Daystar International Ltd |
All pastors |
|
Eaglenet Ministries International Ltd |
All pastors |
|
Eternal Life Ministries International Ltd |
All pastors |
|
Family Worship Centre Pine Rivers Inc. |
All ministers |
|
Fassifern Christian Church |
All ministers |
|
Fellowship of the Congregational Churches |
All ministers |
|
Fresh Manna Ministries |
All pastors |
|
Friends of Refugees of Eastern Europe (FREE) |
All rabbis |
|
Genesis Christian Ministries Ltd |
All ministers |
|
Good News Family Centre |
All pastors |
|
Granite Belt Ministries Inc. operating as Harvest Faith Fellowship |
All ministers |
|
Hornsby Community Church Inc. |
All pastors/assistant pastors |
|
Hunter Revival Fellowship Inc. |
All pastors |
|
Illawarra Synagogue |
All rabbis |
|
It's Time Ministries Ltd |
All pastors |
|
Liberty Family Church |
All pastors |
|
Lutheran Church |
All ministers |
|
Melbourne Christian Fellowship |
All ministers |
|
Ministry Matters International Ltd |
All ministers employed under proforma Contract of Employment (supplied May 1997) |
|
Monaro Community Church |
All pastors |
|
Orange Evangelical Church |
All ministers |
|
Presbyterian Church of Australia |
All ministers |
|
Peter Robertson Ministries Ltd |
All ministers |
|
Reach Out for Christ Gold Coast North |
All pastors |
|
Reach Out for Christ Faith Centre Ltd |
All pastors |
|
Reformed Churches of Australia |
All ministers |
|
Religion of the Reachout Christian Centre |
All ministers |
|
Revival Fellowship Perth |
All pastors |
|
Revival Ministries Australia Ltd |
All pastors |
|
River of Life Australia |
All pastors |
|
Salvation Army |
Salvation Army officers |
|
Sans Souci Vineyard Christian Fellowship |
All pastors |
|
Scripture Union of Queensland and Scripture Union Australia Inc. |
All ministers |
|
Servants of Jesus Community |
All pastors |
|
Seventh Day Adventist Church |
All ministers/pastors |
|
South Head & District War Memorial Synagogue |
All ministers |
|
Southern Districts Christian Assembly Inc. (commonly known as Woodcroft Christian Centre) |
All ministers |
|
Southside Christian Fellowship |
All ministers |
|
Spearhead Ministries International |
All ministers |
|
Sukyo Mahikari Australia |
All ministers |
|
Sydney Revival Fellowship Inc. |
All pastors |
|
Sydney Talmudical College Association |
All rabbis |
|
Truth and Liberation Concern |
All pastors |
|
Unichurch |
All ministers |
|
United Church of God - Australia |
All pastors |
|
Uniting Church in Australia |
All ministers/deacons |
|
Victory Life Centre |
All pastors |
|
Wattle Park Chapel |
All ministers |
|
Westminster Presbyterian Church |
All ministers/pastors |
|
Wesleyan Methodist Church of Australia |
All pastors |
|
Waverley Christian Fellowship Inc. |
All pastors |
|
Word Family Church Inc. |
All pastors |
_______________________________________________________
Last reviewed: 8 November 2011
