SE60048 - Ministers of religion: allowable expenses; domestic expenses

Sections 198 and 332 ICTA 1988

This page tells you what we will allow ministers to claim under Schedule E rules for domestic costs such as heating, lighting and cleaning. For lists of other types of expenses ministers can claim a Schedule E deduction for see SE60046 and see SE60047.

Domestic costs such as heating, lighting, cleaning and rates, are allowable, to the extent that they are incurred by the minister in the performance of the minister’s duties. But these expenses are not allowable where they are reimbursed to the minister in non-taxable form – see SE60011.

A deduction can be given for that part of the expense which is attributable to those parts of the residence which the minister uses mainly in the course of performing the minister’s duties.