A religious practitioner is one of the following:
- 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
- a student at a college, conducted solely for training persons to become members of religious orders.
Subject to certain requirements, benefits provided by religious institutions to religious practitioners are FBT exempt if they are mainly for the practitioners’ pastoral duties, or other duties related to the practice, study, teaching or propagation of religious beliefs.