GENERAL PAYMENTS FROM THE PRESBYTERY ACCOUNT

a) From total gross receipts parish into the Presbytery Account, as specified in guideline 4, excluding Mass offerings, the following contributions are to be deducted on a quarterly basis:

i) a cathedraticum tax of five (5) percent for the Archbishop which payment is collected by and forwarded to the Business Managers Office;

ii) a contribution of twelve and a half (12.5) percent to the PRF

iii) a contribution of twelve and a half (12.5) percent to the Priests’ Retirement Foundation

b) The following expenses are paid form the Presbytery Account:

i) Normal household expenses, including food, hospitality and housekeeper’s salary;

ii) regular supply fees to augment Sunday Masses provided by the parish priest

iii) in the case of a Diocesan Priest who uses a motor vehicle that is not owned by the diocesan car pool:

• a quarterly car capital payment of $1,700, either direct to the that priest or as a loan repayment benefit.

iv) in the case of a Diocesan priest who uses a motor vehicle that is owned by the diocesan car pool, to the pool – a quarterly car capital payment of $1,700.

c) After all these payments have been allocated the diocesan minimum living allowance is paid from the Presbytery Account to the priest(s) of the parish, as either cash or exempt benefits in accordance with clause 7(e).

d) In general, payments to priests from the Presbytery Account should be made quarterly - and to assistants no later than 14 days after the end of the quarter. Where a claim is made by the Parish on the PRF for subsidised remuneration, the amount should be paid to or set aside for the parish priest or assistant priest as soon as possible after it is received in the Church Account.

e) Benefits are to be accessed in accordance with the Exempt benefits Protocol for active priests and the Protocol for retired priests entering into supply arrangement (first published in the Archbishop’s Advice to Parish Priests on Implementation of PAYG Withholding, date 15 May, 2002) and as amended from time to time.