»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp law

Item 10 gives the conditions of the exemption for goods and services incidental to spiritual welfare.

Item 10:

»Ê¹ÚÌåÓýapp supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.

‘Otherwise than for profit�

This should not be confused with ‘significantly below costâ€� used in determining whether some welfare activities are non-business. »Ê¹ÚÌåÓýapp term otherwise than for profit is interpreted as excluding a religious community which plans to achieve an excess of income over expenditure.