Where, during a particular period:
(a) the employer of an employee is:
(i) a registered religious institution; or
(ii) a religious practitioner of a registered religious institution; and
(b) the duties of the employment of the employee consist of, or consist principally of, rendering domestic services or personal services, or both, for:
(i) one or more religious practitioners who reside in one or more units of accommodation located on a particular parcel of land; and
(ii) any relatives of that religious practitioner, or of those religious practitioners, who reside in the unit of accommodation with the religious practitioner concerned; and
(c) the employee resides in a unit of accommodation located on the same parcel of land; and
(d) the fact that the employee resides in the unit of accommodation is directly related to the rendering, in the course of the performance of the duties of the employment of the employee, of those domestic services or of those personal services;
any benefit arising from the provision, during that period, of:
(e) that accommodation to the employee or to the employee and a spouse or child of the employee who resides in that unit of accommodation with the employee; or
(f) residential fuel in connection with that accommodation for use by the employee or by the employee and a spouse or child of the employee; or
(g) meals provided on the parcel of land to the employee or to a spouse or child of the employee who resides in that unit of accommodation with the employee; or
(h) food or drink (other than meals) for consumption, during that period, by the employee or by a spouse or child of the employee who resides in that unit of accommodation with the employee;
is an exempt benefit.