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Are ministers without a charge, who do casual preaching, required to have an ABN? Or does the paying charge simply deduct the GST to be claimed back later by the minister?

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Are ministers without a charge, who do casual preaching, required to have an ABN? Or does the paying charge simply deduct the GST to be claimed back later by the minister?

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Ministers do not need an ABN and payments for religious services are GST-free.

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